SECTION 6. UNDER WHAT

CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS?

p. 12

p. 12

p. 18

January 7, 2002 2 2002–1 I.R.B.

.01 Ordinarily not in certain areas because of factual nature of the problem

.02 Not on alternative plans or hypothetical situations

.03 Ordinarily not on part of an integrated transaction

.04 Not on frivolous issues

.05 On constructive sales price under § 4216(b) or § 4218(c)

.06 Ordinarily not on which of two entities is the common law employer

.01 Certain information required in all requests

(1) Complete statement of facts and other information

(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents, and foreign laws

(3) Analysis of material facts

(4) Statement regarding whether same issue is in an earlier return

(5) Statement regarding whether same or similar issue was previously ruled on or requested, or is currently pending

(6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty

(7) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition of Indian tribal government status or status as a political subdivision of an Indian tribal government

(8) Statement of supporting authorities

(9) Statement of contrary authorities

(10) Statement identifying pending legislation

(11) Statement identifying information to be deleted from copy of letter ruling or determination letter for public inspection

(12) Signature by taxpayer or authorized representative

(13) Authorized representatives

(14) Power of attorney and declaration of representative

(15) Penalties of perjury statement

(16) Number of copies of request to be submitted

(17) Sample format for a letter ruling request

(18) Checklist for letter ruling requests

.02 Additional information required in certain circumstances

(1) To request separate letter rulings for multiple issues in a single situation