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Introduction

SECTION 8. UNDER WHAT

Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States

CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE LETTER RULINGS AND DETERMINATION LETTERS?

p. 136

p. 139

p. 140

January 7, 2002 128 2002–1 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-1

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