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PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 4. ON WHAT ISSUES

Internal Revenue Bulletin 2005-1 · 2026-10-03 edition · updated 2026-10-04 · United States

MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:

(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2005–4, page 128, this Bulletin.

January 3, 2005 206 2005–1 I.R.B.

Chief Counsel’s revenue procedure

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▸Contents — Internal Revenue Bulletin 2005-1
Internal Revenue Bulletin 2005-1

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