Publication 538 |
2000 Tax Year |
User Fees
The IRS charges a user fee for certain requests to change an
accounting period or method, certain tax rulings, and determination
letters. The fee is reduced in certain situations and for certain
requests, such as a request for substantially identical rulings for
related entities.
See Publication 1375 and Revenue Procedure 97-1, 1997-1
I.R.B. 11, or its successor, for more information.
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