Part III›Notice 2013-29, Notice 2013-60, Notice 2014-46, Notice 2015-25, Notice
SECTION 5. NO RULE
Internal Revenue Bulletin 2019-31 · 2026-10-03 edition · updated 2026-10-04 · United States
The Internal Revenue Service will not issue private letter rulings or determination letters to a taxpayer regarding the application of this notice, the prior IRS
notices, or the beginning of construction requirement under §§ 45 and 48.
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