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Text of IRS Rev. Proc 2014-8, Updated User Fees for Letter Rulings, Determination Letters, etc.
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 5, 2014
"This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc." [Includes a complete schedule of user fees for 2014.]

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