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IRS Procedures for Issuing Rulings Updated
Wolters Kluwer Law & Business 
Jan. 28, 2014 "The revenue procedure, which is effective January 2, 2014, contains the IRS's general procedures for employee plans and exempt organizations letter ruling requests.... In addition to minor revisions, ... the following changes have been made: ... Section 9.03(3) has been modified to clarify that determination letter requests are not eligible for expedited handling; ... Appendix E has been modified to clarify the requirements for church plan ruling requests." MORE >> |
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