SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT

PROCEDURES? ..................................................................................................................... 129 .01 Determination letters............................................................................................................................................................. 129 .02 Master and prototype plans................................................................................................................................................... 129 .03 Closing agreement program for defined contribution plans that purchased GICs or GACs ............................................. 129 .04 Employee Plans Compliance Resolution System................................................................................................................. 130 .05 Chief Counsel........................................................................................................................................................................ 130 .06 Alcohol, tobacco, and firearms taxes ................................................................................................................................... 130

SECTION 6. UNDER WHAT CIRCUMSTANCES DOES TE/GE ISSUE LETTER RULINGS? ............................. 130 .01 In exempt organizations matters........................................................................................................................................... 130 .02 In employee plans matters.................................................................................................................................................... 130 .03 In qualifications matters........................................................................................................................................................ 131 .04 Request for extension of time for making an election or for other relief under § 301.9100–1 of the Procedure and

Administration Regulations................................................................................................................................................... 131 .05 Issuance of a letter ruling before the issuance of a regulation or other published guidance ............................................ 131 .06 Issues in prior return............................................................................................................................................................. 132 .07 Generally not to business associations or groups ................................................................................................................ 132 .08 Generally not to foreign governments.................................................................................................................................. 132 .09 Generally not on federal tax consequences of proposed legislation................................................................................... 132 .10 Not on certain matters under § 53.4958–6 of the Foundation Regulations........................................................................ 132 .11 Not on stock options ............................................................................................................................................................. 132

SECTION 7. UNDER WHAT CIRCUMSTANCES DOES TE/GE ISSUE DETERMINATION LETTERS? .............. 133 .01 Circumstances under which determination letters are issued.............................................................................................. 133 .02 In general............................................................................................................................................................................... 133 .03 In employee plans matters.................................................................................................................................................... 133 .04 In exempt organizations matters........................................................................................................................................... 133 .05 Circumstances under which determination letters are not issued ....................................................................................... 133

2003–1 I.R.B. 123 January 6, 2003

.06 Requests involving returns already filed.............................................................................................................................. 134 .07 Attach a copy of determination letter to taxpayer’s return ................................................................................................. 134 .08 Review of determination letters............................................................................................................................................ 134