PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS›Rev. Proc. 2000-27 also provided that until further notice applicants could continue to
SECTION 4. ON WHAT ISSUES
Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:
(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2001-4.
(2) M&P plans: See Rev. Proc. 2000-20, as modified by Rev. Proc. 2000-27.
(3) Technical advice requests: See Rev. Proc. 2001-5, page 164, this Bulletin.
Chief Counsel’s revenue .02 For the procedures for obtaining letter rulings, determination letters, etc., on matters procedure within the jurisdiction of the Division Counsel/Associate Chief Counsel(Tax Exempt and Government Entities), or within the jurisdiction of other offices of Chief Counsel, see Rev. Proc. 2001-1, page 1, this Bulletin.
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