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Introduction

SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN

Internal Revenue Bulletin 2014-1 · 2026-10-03 edition · updated 2026-10-04 · United States

A DIRECTOR AND AN ASSOCIATE OFFICE? ........................................................................................................................54 .01 Requests for determination letters ............................................................................................................................................54 .02 No-rule areas..............................................................................................................................................................................54 .03 Requests for letter rulings .........................................................................................................................................................54 .04 Letter ruling request mistakenly sent to a Director .................................................................................................................55

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