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EXEMPT ORGANIZA- TIONS

Internal Revenue Bulletin 2001-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Advance letter rulings and determination

letters, areas which will not be issued from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Excise taxes on excess benefit transactions

(TD 8920) 8, 654 ; (REG–246256–96) 8, 713 Indian tribal governments treated as

states, list (RP 15) 5, 465 Letter rulings, information letters, etc.

(RP 4) 1, 121 Plain language publications and voluntary

compliance programs (Ann 14) 7, 648 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 53.4958–0 through –8, added; excise taxes on excess benefit transactions (REG–246256–96) 8, 713 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e)–1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise taxes on excess benefit transactions (TD 8920) 8, 654

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