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Introduction

SECTION 1. WHAT IS THE

Internal Revenue Bulletin 2006-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PURPOSE OF THIS REVENUE PROCEDURE?

.01 This revenue procedure explains when and how Employee Plans Technical or Exempt Organizations Technical issue technical advice memoranda (TAMs) and technical expedited advice memoranda (TEAMs) to an Employee Plans (EP) Examinations Area manager, an Ex

Sec. 1 January 3, 2006 176 2006–1 I.R.B.

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▸Contents — Internal Revenue Bulletin 2006-1

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