SECTION 7. UNDER WHAT CIRCUMSTANCES DOES EP OR EO DETERMINATIONS ISSUE

DETERMINATION LETTERS? ........................................................................................................................... 136 .01 Circumstances under which determination letters are issued............................................................................................... 136 .02 In general................................................................................................................................................................................ 136 .03 In employee plans matters ..................................................................................................................................................... 136 .04 In exempt organizations matters............................................................................................................................................ 136 .05 Circumstances under which determination letters are not issued......................................................................................... 137 .06 Requests involving returns already filed ............................................................................................................................... 137 .07 Attach a copy of determination letter to taxpayer’s return .................................................................................................. 137 .08 Review of determination letters............................................................................................................................................. 137