Tuesday, January 8, 2008

IRS Revenue Procedure 2008-06 - Rulings and determination letters

Part III. Administrative, Procedural, and Miscellaneous

26 CFR 601.201: Rulings and determination letters.

IRS Revenue Procedure 2008-06 - Rulings and determination letters

Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 2007-6 superseded.

Related Links:

  • IRS Revenue Procedure 2007-6, 2007-1 I.R.B. 189
    Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Rev. Proc. 2006-4 superseded. This revenue procedure is the basic EP and EO letter ruling procedure
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