Skip to content
ChatProjectCodes

Introduction

SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING

Internal Revenue Bulletin 2011-2 · 2026-10-03 edition · updated 2026-10-04 · United States

RECOGNIZING EXEMPTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293 .01 Revocation or modification of a determination letter or ruling may be retroactive. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293

January 10, 2011 284 2011–2 I.R.B.

.02 Appeal and conference procedures in the case of revocation or modification of exempt status letter . . . . . . . . . . . . . . . . . . . . 293

SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

SECTION 14. EFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

SECTION 15. PAPERWORK REDUCTION ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2011-2
Internal Revenue Bulletin 2011-2

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.