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Text of IRS Rev. Proc. 2026-4: Determination Letter Procedures (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 6, 2026 "This revenue procedure explains how the [IRS] (Service) provides advice to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and Agreements). It also details the types of advice available to taxpayers, and the procedures for requesting and receiving such advice." MORE >> |
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