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SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING

Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States

EXEMPTION ...................................................................................................................................................................................291 .01 Revocation or modification of a determination letter or ruling may be retroactive.............................................................291 .02 Appeal and conference procedures in the case of revocation or modification of exempt status letter ...............................292

SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES ...................................................................................................................292

SECTION 14. EFFECTIVE DATE ........................................................................................................................................................................292

SECTION 15. PAPERWORK REDUCTION ACT .............................................................................................................................................292

DRAFTING INFORMATION ................................................................................................................................................................................293

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▸Contents — Internal Revenue Bulletin 2014-2
Internal Revenue Bulletin 2014-2

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