PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 4. ON WHAT ISSUES
Internal Revenue Bulletin 2013-1 · 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. 2013–4, page 126, this Bulletin.
(2) M&P and VS plans: See, Rev. Proc. 2011–49.
(3) Technical advice requests: See Rev. Proc. 2013–5, page 170, this Bulletin.
Chief Counsel’s revenue procedure
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