PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 15. WAIVER OF p. 218 .01 Scope
Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
MINIMUM FUNDING
.02 Applicability of Rev. Proc. 94–41
.03 Waiver and determination letter request submitted to national office
.04 Handling of the request
.05 Interested party notice and comment
.06 When waiver request should be submitted
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