Skip to content
ChatProjectCodes

Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2008-21 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Jeffrey P. Cowan of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Jeffrey P. Cowan at (202) 622–3860 (not a toll-free call).

procedure that otherwise would be used to obtain relief under section 301.9100–3. Accordingly, user fees do not apply to corrective action under this revenue procedure, and a taxpayer can request relief by applying for a letter ruling under section 301.9100–3 only if the taxpayer is denied relief by the IRS pursuant to this revenue procedure.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2008-21
Internal Revenue Bulletin 2008-21

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.