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SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING

Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States

RECOGNIZING EXEMPTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271 .01 Revocation or modification of a determination letter or ruling may be retroactive. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271 .02 Appeal and conference procedures in the case of revocation or modification of exempt status letter . . . . . . . . . . . . . . . . . . . . 271

SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272

SECTION 14. EFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272

SECTION 15. PAPERWORK REDUCTION ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272

DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272

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▸Contents — Internal Revenue Bulletin 2012-2
Internal Revenue Bulletin 2012-2

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