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Internal Revenue Bulletin 2000-14 · 2026-10-03 edition · updated 2026-10-04 · United States
Areas in which advance letter rulings and
determination letters will not be issued from Associate Chief Counsel, Domestic (RP 3) 1, 103 Areas in which advance letter rulings and
determination letters will not be issued from Associate Chief Counsel, International (RP 7) 1, 227 Cash or deferred arrangements:
Elective deferrals (RR 8) 7, 617 Nondiscrimination (Notice 3) 4, 413 Determination letters, issuing procedures
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