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PART I. GENERALLY APPLICABLE PROCEDURES

SECTION 6. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND

Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States

DETERMINATION LETTERS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS? .............................................................160

.01 In general .............................................................................................................................................................................160 .02 Certain information required in all requests.......................................................................................................................160 .03 Additional information required in certain circumstances.................................................................................................167 .04 Address to send the request ................................................................................................................................................169 .05 Pending letter ruling requests..............................................................................................................................................169 .06 When to attach letter ruling to return.................................................................................................................................169 .07 How to check on status of request .....................................................................................................................................169

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▸Contents — Internal Revenue Bulletin 2018-1
Internal Revenue Bulletin 2018-1

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