SECTION 7. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS OR EXEMPT ORGANIZATIONS

DETERMINATIONS ISSUE DETERMINATION LETTERS? .................................................................................................153 .01 Circumstances under which determination letters are issued ................................................................................................153 .02 In general .................................................................................................................................................................................153 .03 In employee plans matters ......................................................................................................................................................154 .04 In exempt organizations matters .............................................................................................................................................154 .05 Circumstances under which determination letters are not issued..........................................................................................155 .06 Requests involving returns already filed ................................................................................................................................155

January 4, 2016 142 Bulletin No. 2016–1

.07 Attach a copy of determination letter to taxpayer’s return....................................................................................................155 .08 Review of determination letters..............................................................................................................................................155