SECTION 7. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE

LETTER RULINGS AND DETERMINATION LETTERS? ........................................................... 17 .01 Ordinarily not in certain areas because of factual nature of the problem .......................................................................... 17 .02 Not on alternative plans or hypothetical situations ............................................................................................................. 17 .03 Ordinarily not on part of an integrated transaction ............................................................................................................. 17 .04 Ordinarily not on questions involving the validity of the federal income tax or similar matters..................................... 17 .05 On constructive sales price under § 4216(b) or § 4218(c) ................................................................................................. 17 .06 Ordinarily not on which of two entities is the common law employer.............................................................................. 18