SECTION 5. WHAT ARE THE SPECIFIC PROCEDURES FOR REQUESTING A DETERMINATION LETTER BY
Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States
LETTER? ...................................................................................................................................................................................................................246
In general .......................................................................................................................................................................................246 Certain information required .........................................................................................................................................................246 Statement of facts ..........................................................................................................................................................................246 Documents......................................................................................................................................................................................246 Analysis of material facts..............................................................................................................................................................246 Same or similar issue previously submitted or currently pending...............................................................................................246 Statement of authorities.................................................................................................................................................................247
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