26 CFR 601.201: Rulings and determination letters. IRS Revenue Procedure 2010-05 - Rulings and determination letters Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Division Commissioner, Tax Exempt and Government Entities, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2009-5 superseded. Related Links:
Wednesday, January 20, 2010
IRS Revenue Procedure 2010-05 - Rulings and determination letters
IRS Revenue Procedure 2010-05, 2010-01 I.R.B. 165 - Rulings and determination letters (January 4, 2010) [PDF]
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