SECTION 13. EFFECT
Internal Revenue Bulletin 2011-2 · 2026-10-03 edition · updated 2026-10-04 · United States
ON OTHER REVENUE PROCEDURES
(1) If the case involves an exempt status issue on which EO Technical had issued a previous contrary ruling or technical advice, EO Determinations generally must seek technical advice from EO Technical.
(2) EO Determinations does not have to seek technical advice if the prior ruling or technical advice has been revoked by subsequent contrary published precedent or if the proposed revocation involves a subordinate unit of an organization that holds a group exemption letter issued by EO Technical, the EO Technical ruling or technical advice was issued under the Internal Revenue Code of 1939 or prior revenue acts, or if the ruling was issued in response to Form 4653, Notification Concerning Foundation Status.
Rev. Proc. 2010–9 is superseded.
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