SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT

PROCEDURES? ...................................................................................................................................................... 132 .01 Determination letters.............................................................................................................................................................. 132 .02 Master and prototype plans and volume submitter plans..................................................................................................... 132 .03 Closing agreement program for defined contribution plans that purchased GICs or GACs............................................... 132 .04 Employee Plans Compliance Resolution System.................................................................................................................. 132 .05 Chief Counsel......................................................................................................................................................................... 132 .06 Alcohol, tobacco, and firearms taxes .................................................................................................................................... 132

SECTION 6. UNDER WHAT CIRCUMSTANCES DOES TE/GE ISSUE LETTER RULINGS? ........................................132

.01 In exempt organizations matters............................................................................................................................................ 132 .02 In employee plans matters ..................................................................................................................................................... 133 .03 In qualifications matters......................................................................................................................................................... 133 .04 Request for extension of time for making an election or for other relief under § 301.9100–1 of the Procedure

and Administration Regulations ............................................................................................................................................ 134 .05 Issuance of a letter ruling before the issuance of a regulation or other published guidance ............................................. 134 .06 Issues in prior return.............................................................................................................................................................. 134 .07 Generally not to business associations or groups ................................................................................................................. 135 .08 Generally not to foreign governments................................................................................................................................... 135 .09 Generally not on federal tax consequences of proposed legislation.................................................................................... 135 .10 Not on certain matters under § 53.4958–6 of the Foundation and Similar Excise Taxes Regulations............................. 135 .11 Not on stock options.............................................................................................................................................................. 135 .12 Generally not on EO joint venture with a for-profit organization ....................................................................................... 135 .13 Not on qualification of state run programs under § 529...................................................................................................... 135 .14 Not on UBIT issues involving certain investments of a charitable lead trust..................................................................... 135 .15 Not on issues under § 4966 or § 4967.................................................................................................................................. 135 .16 Not on issues under § 507, § 4941, or § 4945..................................................................................................................... 135

Bulletin No. 2014–1 125 January 2, 2014

.17 Generally not to partnerships or limited liability companies ............................................................................................... 135 .18 Not on self-dealing issues involving the issuance of a promissory note by a disqualified person during

the administration of an estate or trust.................................................................................................................................. 136