Part 32. Published Guidance and Other Guidance to Taxpayers
Table of Contents
- 32.1
Chief Counsel Regulation Handbook
- 32.1.1 Overview of the Regulations Process
- 32.1.2 Procedural Requirements for Regulation Projects
- 32.1.3 Substantive Development of a Regulation Project
- 32.1.4 Outlining and Drafting Substantive Regulatory Text
- 32.1.5 Required Format for Regulations
- 32.1.6 Review, Approval, and Publication of Regulations
- 32.1.7 Inquiries, Comments, and Public Hearings
- 32.1.8 Publishing the Final Regulation
- 32.1.9 Closing a Regulation Project
- 32.2
Chief Counsel Publication Handbook
- 32.2.1 Introduction to the Chief Counsel Publication Handbook
- 32.2.2 Summary of the Published Guidance Process
- 32.2.3 Drafting Published Guidance
- 32.2.4 Background Information Note (BIN) and Legal Memorandum (Legal Memo)
- 32.2.5 Coordination and Clearance
- 32.2.6 Circulating Draft Publication Items
- 32.2.7 Formal Clearance of Publication Items
- 32.2.8 Publication
- 32.3
Letter Rulings, Information Letters, and Closing Agreements
- 32.3.1 Forms of Advice
- 32.3.2 Letter Rulings
- 32.3.3 Information Letters
- 32.3.4 Closing Agreements Covering Specific Matters
- 32.4
Special Pre-Filing Agreement Programs
- 32.4.2 Pre-Filing Agreements
- 32.4.3 Industry Issue Resolution