SECTION 3. ON WHAT ISSUES

MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?

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2002–1 I.R.B 1 January 7, 2002

.01 Alcohol, tobacco, and firearms taxes

.02 Employee plans and exempt organizations

.01 In income and gift tax matters

.02 A § 301.9100 request for extension of time for making an election or for other relief

.03 Determinations under § 999(d) of the Internal Revenue Code

.04 In matters involving § 367

.05 In estate tax matters

.06 In matters involving additional estate tax under § 2032A(c)

.07 In matters involving qualified domestic trusts under § 2056A

.08 In generation-skipping transfer tax matters

.09 In employment and excise tax matters

.10 In administrative provisions matters

.11 In Indian tribal government matters

.12 Generally not to business associations or groups

.13 Generally not to foreign governments

.14 Generally not on federal tax consequences of proposed legislation

.15 Issuance of a letter ruling before the issuance of a regulation or other published guidance

.01 In income and gift tax matters

.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