SECTION 15. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN
Internal Revenue Bulletin 2014-1 · 2026-10-03 edition · updated 2026-10-04 · United States
DETERMINATIONS AND TECHNICAL? ....................................................................................................... 157 .01 Requests for determination letters ......................................................................................................................................... 157 .02 No-rule areas .......................................................................................................................................................................... 157 .03 Requests for letter rulings .................................................................................................................................................... 157
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