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Introduction

SECTION 16. WHAT

Internal Revenue Bulletin 2011-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2010–1?

Section 5.01 has been amended to provide that an Associate office will not ordinarily issue a letter ruling on a completed transaction if the letter ruling request is submitted after the return is filed for the year in which the transaction is completed. “Not ordinarily” means that unique and compelling reasons must be demonstrated to justify the issuance of a letter ruling submitted

Sec. 16 2011–1 I.R.B. 61 January 3, 2011

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▸Contents — Internal Revenue Bulletin 2011-1
Internal Revenue Bulletin 2011-1

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