SECTION 3. PROCEDURES FOR
Internal Revenue Bulletin 2006-38 · 2026-10-03 edition · updated 2026-10-04 · United States
REQUESTING SPECIAL STATISTICAL STUDIES AND COMPILATIONS PURSUANT TO SECTION 6108(b)
.01 In general. Requests for special statistical studies or compilations (involving either new projects or changes in recurring projects) must be submitted in writing with specifications as complete and definite as practicable. Specifications that are concise and mutually understood by the requester and IRS are essential for a project’s successful completion. Specifications should include the source and availability of data and content, manner of presentation ( e.g.,
2006–38 I.R.B. 498 September 18, 2006
an accepted request for special statistical studies and compilations, even if no special statistical study or compilation is ultimately disclosed.
Get a plain-English answer with a citation back to this text.
Ask AI about this code