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Introduction

SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR

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

AND AN ASSOCIATE OFFICE? ...................................................................................................................................................65 .01 Requests for determination letters ........................................................................................................................................65 .02 No-rule areas..........................................................................................................................................................................65 .03 Requests for letter rulings .....................................................................................................................................................65 .04 Letter ruling request mistakenly sent to a Director .............................................................................................................65

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