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PART III. PROCEDURES FOR LETTER RULING REQUESTS

SECTION 30. WHAT

Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?

Legislation authorizing user fees

Requests to which user fees apply

Requests and other actions that do not require the payment of a user fee

Exemptions from the user fee requirements

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▸Contents — Internal Revenue Bulletin 2023-1
Internal Revenue Bulletin 2023-1

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