SECTION 7. UNDER WHAT CIRCUMSTANCES DOES EP OR EO DETERMINATIONS ISSUE

DETERMINATION LETTERS? ............................................................................................................................155 .01 Circumstances under which determination letters are issued ................................................................................................155 .02 In general .................................................................................................................................................................................155 .03 In employee plans matters ......................................................................................................................................................155 .04 In exempt organizations matters .............................................................................................................................................155 .05 Circumstances under which determination letters are not issued..........................................................................................156

January 2, 2015 144 Bulletin No. 2015–1

.06 Requests involving returns already filed ................................................................................................................................157 .07 Attach a copy of determination letter to taxpayer’s return....................................................................................................157 .08 Review of determination letters..............................................................................................................................................157