SECTION 3. IN WHAT FORM IS GUIDANCE PROVIDED BY THE COMMISSIONER, TAX EXEMPT AND

GOVERNMENT ENTITIES DIVISION? .................................................................................... 126 .01 In general............................................................................................................................................................................... 126 .02 Letter ruling........................................................................................................................................................................... 126 .03 Closing agreement................................................................................................................................................................. 127 .04 Determination letter............................................................................................................................................................... 127 .05 Opinion letter......................................................................................................................................................................... 127 .06 Information letter................................................................................................................................................................... 127 .07 Revenue ruling ...................................................................................................................................................................... 127 .08 Oral guidance ........................................................................................................................................................................ 128

(1) No oral ruling, and no written rulings in response to oral requests............................................................................. 128 (2) Discussion possible on substantive issues ..................................................................................................................... 128 .09 Nonbank trustee requests...................................................................................................................................................... 128 .10 Compliance statement ........................................................................................................................................................... 129