SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS
Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States
ISSUED BY THE HEADQUARTERS OFFICE? ........................................................................ 155 .01 Will be made available to the public ................................................................................................................................... 155 .02 Deletions made under the Freedom of Information Act...................................................................................................... 155
2003–1 I.R.B. 125 January 6, 2003
.03 Effect of information letters ................................................................................................................................................. 155
SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ............ 155
SECTION 18. EFFECTIVE DATE ............................................................................................................... 155
SECTION 19. PAPERWORK REDUCTION ACT .......................................................................................... 155
DRAFTING INFORMATION ........................................................................................................................ 156
INDEX ....................................................................................................................................................... 157
APPENDIX A—SAMPLE FORMAT FOR A LETTER RULING REQUEST ........................................................ 158
APPENDIX B—CHECKLIST FOR A LETTER RULING REQUEST .................................................................. 160
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