bulletin Internal Revenue›Introduction
SECTION 1. PURPOSE
Internal Revenue Bulletin 2000-44 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure amplifies Rev. Proc. 2000–3, 2000–1 I.R.B. 103, which sets forth areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel in which the Internal Revenue Service will not issue advance rulings or determination letters.
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