PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS

Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PROCEDURE? ....................................................................................................................... 196 .01 Types of requests................................................................................................................................................................... 196 .02 Areas in which determination letters will not be issued ..................................................................................................... 197 .03 EGTRRA ............................................................................................................................................................................... 198 .04 Other applicable procedures ................................................................................................................................................. 198

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▸Contents — Internal Revenue Bulletin 2003-1

Internal Revenue Bulletin 2003-1

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