SECTION 3. WHAT IS THE DIFFERENCE BETWEEN TECHNICAL ADVICE AND TECHNICAL

Internal Revenue Bulletin 2004-1 · 2026-10-03 edition · updated 2026-10-04 · United States

EXPEDITED ADVICE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

SECTION 4. ON WHAT ISSUES MAY TAMs OR TEAMs BE REQUESTED UNDER THIS PROCEDURE? . . . . . . . . . . . . . . . . . . . . . 87

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Internal Revenue Bulletin 2004-1

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