SECTION 24. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS ISSUE

LETTER RULINGS? ................................................................................................................................................................................................200

.01 Scope limited to issues specified ........................................................................................................................................200 .02 Generally not in employee plans qualification matters......................................................................................................201 .03 Request to Employee Plans Rulings and Agreements for extension of time for making an election or for

other relief under § 301.9100–1 of the Procedure and Administration Regulations .......................................................201 .04 Issuance of a letter ruling before the issuance of a regulation or other published guidance...........................................202 .05 Issues in prior return ...........................................................................................................................................................202 .06 Generally not to business associations or groups ..............................................................................................................202 .07 Generally not to foreign governments................................................................................................................................203 .08 Generally not on federal tax consequences of proposed legislation .................................................................................203