SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT

PROCEDURES? .......................................................................................................................................................152 .01 Determination letters ...............................................................................................................................................................152 .02 Master and prototype plans and volume submitter plans and prototype plans.....................................................................152 .03 Employee Plans Compliance Resolution System...................................................................................................................152 .04 Chief Counsel ..........................................................................................................................................................................152 .05 Alcohol, tobacco, and firearms taxes......................................................................................................................................153

SECTION 6. UNDER WHAT CIRCUMSTANCES DOES TE/GE ISSUE LETTER RULINGS? ........................................153

.01 In employee plans matters ......................................................................................................................................................153 .02 In exempt organizations matters .............................................................................................................................................153 .03 In employee plans qualifications matters................................................................................................................................153 .04 Request for extension of time for making an election or for other relief under § 301.9100–1 of the Procedure

and Administration Regulations..............................................................................................................................................154 .05 Issuance of an employee plans letter ruling before the issuance of a regulation or other published guidance..................154 .06 Issues in prior return ...............................................................................................................................................................154 .07 Generally not to business associations or groups ..................................................................................................................155 .08 Generally not to foreign governments....................................................................................................................................155 .09 Generally not on federal tax consequences of proposed legislation .....................................................................................155