SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A FIELD OFFICE
Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States
AND THE NATIONAL OFFICE? ............................................................................................ 48 .01 Requests for determination letters........................................................................................................................................ 48 .02 No-rule areas ......................................................................................................................................................................... 48 .03 Requests for letter rulings..................................................................................................................................................... 48
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