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Introduction

SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT

Internal Revenue Bulletin 2013-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PROCEDURES? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .01 Issues involving alcohol, tobacco, and firearms taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .02 Issues involving employee plans, individual retirement accounts (IRAs), and exempt organizations. . . . . . . . . . . . . . . . . . . . . 10

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▸Contents — Internal Revenue Bulletin 2013-1

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