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PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 12. WHEN MAY AN ADOPTER OF A MASTER AND PROTOTYPE OR VOLUME SUBMITTER PLAN

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

SUBMIT A DETERMINATION LETTER APPLICATION? ............................................................................................................................180

.01 Eligibility to apply for a determination letter ....................................................................................................................180

Bulletin No. 2018–1 147 January 2, 2018

.02 Reliance equivalent to determination letter........................................................................................................................181

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

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