SECTION 8. DISCLOSURE
Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States
OF APPLICATIONS AND DETERMINATION LETTERS AND RULINGS
Disclosure of applications, supporting documents, and favorable determination letters or rulings
Disclosure of adverse determination letters or rulings
Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)
Disclosure to State officials of information about § 501(c)(3) applicants
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