Part III. Administrative, Procedural, and Miscellaneous

26 CFR § 601.201: Rulings and determination letters.

Rev. Proc. 2014–1

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...............................................................................................6

.01 Description of terms used in this revenue procedure ................................................................................................................6 .02 Updated annually.........................................................................................................................................................................6

SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS? .....................................7

.01 Letter ruling .................................................................................................................................................................................7 .02 Closing agreement .......................................................................................................................................................................7 .03 Determination letter.....................................................................................................................................................................7 .04 Information letter.........................................................................................................................................................................7 .05 Oral advice .................................................................................................................................................................................8