PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 4. ON WHAT ISSUES
Internal Revenue Bulletin 2011-1 · 2026-10-03 edition · updated 2026-10-04 · United States
MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:
(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2011–4, page 123, this Bulletin.
(2) M&P and VS plans: See Notice 2001–42, 2001–2 C.B. 70, Notice 2001–57, 2001–2 C.B. 279, Rev. Proc. 2004–25, 2004–1 C.B. 791, Rev. Proc. 2005–16, Rev. Proc. 2007–44 (as modified by Rev. Proc. 2008–56, 2008–2 C.B. 826 and Rev. Proc. 2009–36, 2009–2 C.B. 304), Notice 2007–3, 2007–1 C.B. 255, and Notice 2010–90.
(3) Technical advice requests: See Rev. Proc. 2011–5, page 167, this Bulletin.
Chief Counsel’s revenue procedure
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