SECTION 2. BACKGROUND AND
Internal Revenue Bulletin 2008-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SCOPE OF APPLICATION
.01 Background. Whenever appropriate in the interest of sound tax administration, it is the policy of the Service to answer inquiries of individuals and organizations regarding their status for tax purposes and the tax effects of their acts or transactions, prior to the filing of
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