SECTION 6. UNDER WHAT p. 18

CIRCUMSTANCES DO DIRECTORS ISSUE .01 In income and gift tax matters DETERMINATION LETTERS?

.02 In estate tax matters

.03 In generation-skipping transfer tax matters

.04 In employment and excise tax matters

.05 Circumstances under which determination letters are not issued by a director

.06 Requests concerning income, estate, or gift tax returns

.07 Attach a copy of determination letter to taxpayer’s return

.08 Review of determination letters