SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE

LETTER RULINGS? ..........................................................................................................................................................................10 .01 In income and gift tax matters..................................................................................................................................................10 .02 Special relief for late S corporation and related elections in lieu of letter ruling process.....................................................11 .03 A § 301.9100 request for extension of time for making an election or for other relief........................................................11 .04 Determinations under § 999(d) .................................................................................................................................................12 .05 In matters involving § 367........................................................................................................................................................12 .06 In estate tax matters ..................................................................................................................................................................12 .07 In matters involving additional estate tax under § 2032A(c)..................................................................................................13 .08 In matters involving qualified domestic trusts under § 2056A ...............................................................................................13 .09 In generation-skipping transfer tax matters..............................................................................................................................13 .10 In employment and excise tax matters .....................................................................................................................................13 .11 In procedural and administrative matters .................................................................................................................................13 .12 In Indian tribal government matters .........................................................................................................................................13 .13 On constructive sales price under § 4216(b) or § 4218(c)......................................................................................................14 .14 Under some circumstances before the issuance of a regulation or other published guidance ..............................................14