PART III. PROCEDURES FOR LETTER RULING REQUESTS

SECTION 26. WHAT

Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States

IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?

General procedures for requesting a letter ruling

Specifiic additional procedures apply to certain letter ruling requests

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▸Contents — Internal Revenue Bulletin 2025-1

Internal Revenue Bulletin 2025-1

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