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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2016-1 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR § 601.201: Rulings and determination letters.

Rev. Proc. 2016–1

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...............................................................................................6

.01 Description of terms used in this revenue procedure ............................................................................................................7 .02 Updated annually.....................................................................................................................................................................7

SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS? .....................................8

.01 Letter ruling .............................................................................................................................................................................8 .02 Closing agreement ...................................................................................................................................................................8 .03 Determination letter.................................................................................................................................................................8 .04 Information letter.....................................................................................................................................................................8 .05 Oral advice...............................................................................................................................................................................9

(1) No oral rulings and no written rulings in response to oral requests ...............................................................................9 (2) Discussion possible on substantive issues ........................................................................................................................9 (3) Oral guidance is advisory only, and the Service is not bound by it. ............................................................................10

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Internal Revenue Bulletin 2016-1

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