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Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. BACKGROUND

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 95–3, 1995–1 C.B. 385, sets forth areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) in which the Internal Revenue Service will not issue advance rulings or determination letters. Section 5 of Rev. Proc. 95–3 lists areas under extensive study in which rulings or determination letters will not be issued.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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