Part III. Administrative, Procedural, and Miscellaneous

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2002–1

TABLE OF CONTENTS

.01 Letter ruling

.02 Closing agreement

.03 Determination letter

.04 Information letter

.05 Revenue ruling

.06 Oral guidance

(1) No oral rulings, and no written rulings in response to oral requests

(2) Discussion possible on substantive issues

.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate)

.02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions & Products)

.03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax & Accounting)

.04 Issues under the jurisdiction of the Associate Chief Counsel (International)

.05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs & Special Industries)

.06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration)

.07 Issues under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)