Publication 538 |
2001 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. No fee is charged for changes permitted to be made
by a published automatic change revenue procedure.
See Revenue Procedure 2001-1, 2001-1 IRB, or its
successor, for more information.
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