SECTION 5. UNDER WHAT CIRCUMSTANCES DOES THE NATIONAL OFFICE ISSUE LETTER RULINGS? . 9

.01 In income and gift tax matters ............................................................................................................................................. 10 .02 A § 301.9100 request for extension of time for making an election or for other relief.................................................... 10 .03 Determinations under § 999(d) of the Internal Revenue Code........................................................................................... 11 .04 In matters involving § 367 ................................................................................................................................................... 11 .05 In estate tax matters.............................................................................................................................................................. 11 .06 In matters involving additional estate tax under § 2032A(c).............................................................................................. 12 .07 In matters involving qualified domestic trusts under § 2056A........................................................................................... 12 .08 In generation-skipping transfer tax matters.......................................................................................................................... 12 .09 In employment and excise tax matters................................................................................................................................. 12 .10 In administrative provisions matters..................................................................................................................................... 13 .11 In Indian tribal government matters ..................................................................................................................................... 13 .12 Generally not to business associations or groups ................................................................................................................ 14 .13 Generally not to foreign governments.................................................................................................................................. 14

2003–1 I.R.B. 1 January 6, 2003

.14 Generally not on federal tax consequences of proposed legislation................................................................................... 14 .15 Issuance of a letter ruling before the issuance of a regulation or other published guidance ............................................ 14 .16 Not on frivolous issues ......................................................................................................................................................... 15 .17 No “comfort” rulings ............................................................................................................................................................ 15

SECTION 6. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS? ......... 16 .01 In income and gift tax matters ............................................................................................................................................. 16 .02 In estate tax matters.............................................................................................................................................................. 16 .03 In generation-skipping transfer tax matters.......................................................................................................................... 16 .04 In employment and excise tax matters................................................................................................................................. 16 .05 Circumstances under which determination letters are not issued by a director ................................................................. 16 .06 Requests concerning income, estate, or gift tax returns...................................................................................................... 17 .07 Attach a copy of determination letter to taxpayer’s return ................................................................................................. 17 .08 Review of determination letters............................................................................................................................................ 17