Skip to content
ChatProjectCodes

Introduction

SECTION 8. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE

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

LETTER RULINGS AND DETERMINATION LETTERS? ..............................................................................138 .01 Ordinarily not in certain areas because of factual nature of the problem ........................................................................... 138 .02 No “comfort” letter rulings.................................................................................................................................................... 138 .03 Not on alternative plans or hypothetical situations .............................................................................................................. 138 .04 Ordinarily not on part of an integrated transaction .............................................................................................................. 138 .05 Not on partial terminations of employee plans..................................................................................................................... 138 .06 Law requires letter ruling ...................................................................................................................................................... 138 .07 Issues under consideration by PBGC or DOL...................................................................................................................... 138 .08 Cafeteria plans........................................................................................................................................................................ 138 .09 Determination letters.............................................................................................................................................................. 138 .10 Domicile in a foreign jurisdiction ......................................................................................................................................... 138 .11 Employee Stock Ownership Plans......................................................................................................................................... 139 .12 Governmental Plans ............................................................................................................................................................... 139

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2014-1
Internal Revenue Bulletin 2014-1

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.