PART III. PROCEDURES FOR LETTER RULING REQUESTS
SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE
Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States
PLANS RULINGS AND AGREEMENTS? ...........................................................................................................................................................204
.01 General procedures for requesting a letter ruling ..............................................................................................................204 .02 Specific additional procedures apply to certain letter ruling requests...............................................................................204
PART IIIB. PROCESSING LETTER RULING REQUESTS
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