PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 4. ON WHAT
Internal Revenue Bulletin 2014-1 · 2026-10-03 edition · updated 2026-10-04 · United States
ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:
(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2014–4, page 125, this Bulletin.
(2) Master & Prototype (M&P) and Volume Submitter (VS) plans under § 401(a): See, Rev. Proc. 2011–49.
(3) Technical advice requests: See Rev. Proc. 2014–5, page 169, this Bulletin.
(4) Prototype and Volume Submitter plans under § 403(b): See Rev. Proc. 2013–22.
Chief Counsel’s revenue procedure
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