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Internal Revenue Bulletin 2014-12 · 2026-10-03 edition · updated 2026-10-04 · United States
Domestic areas in which the Service will not issue letter rulings
or determination letters (RP 3) 1, 111 Final rules to implement the 90-day waiting period limitation
(TD 9656) 11, 626 Interim guidance regarding supporting organizations (Notice 4)
2, 274 Letter rulings or determination letters (RP 1) 1, 1 Proposed rules to clarify length of reasonable and bona fide
employment-based orientation period, consistent with the 90day waiting period limitation (REG–122706–12) 11, 647 Regulations:
26 CFR 54.9815–2708, amended; (REG–122706–12) 11, 647 26 CFR 54,9801–1, thru–6, amended; 26 CFR 54.9802–1, amended; 26 CFR 54.9815–2708, added; 26 CFR 54.9831–1, amended (TD 9656) 11, 626 Technical Advice Memorandum (TAM) (RP 2) 1, 90
March 17, 2014 iv Bulletin No. 2014–12
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