SECTION 17. WHAT IS THE p. 104
Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EFFECT OF TECHNICAL ADVICE? .01 Applies only to the taxpayer for whom technical advice was requested
.02 Usually applies retroactively
.03 Generally applied retroactively to modify or revoke prior technical advice
.04 Applies to continuing action or series of actions until specifically with drawn, modified, or revoked
.05 Applies to continuing action or series of actions until material facts change
.06 Does not apply retroactively under certain conditions
January 2, 2001 82 2001–1 I.R.B.
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