SECTION 5. NO RULE
Internal Revenue Bulletin 2021-3 · 2026-10-03 edition · updated 2026-10-04 · United States
The IRS will not issue private letter rulings or determination letters to a tax
Bulletin No. 2021–3 481 January 19, 2021
payer regarding the application of this notice, the prior IRS notices, or the beginning of construction requirements under §§ 45 and 48.
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