"... discusses the procedures for requesting rulings, determination letters, technical advice, closing agreements, and other types of guidance, from the Internal Revenue Service. The Portfolio also discusses the circumstances in which guidance is available and the effect of that guidance once it is issued. The retroactive effect of a revocation or modification of an IRS pronouncement is discussed in detail."
Published: Washington, D.C., 2002-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Disclosure of written determinations: [section] 6110 User fees Letter rulings Determination letters Technical advice Revenue rulings and revenue procedures Other IRS pronouncements Closing agreements Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on June 23, 2017; title from description page.
Available in Other Form
Print version: Starczewski, Lisa M., 1964- IRS national office procedures. Arlington, VA : Tax Management, Inc., -