Internal Revenue Bulletin: 2016-1
January 4, 2016
Revised procedures are provided for furnishing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.
Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the Code. Rev. Proc. 2015–6 is superseded.
Current guidance for complying with the user fee program of the Service as it pertains to requests for employee plans letter rulings, determination letters, advisory letters and Voluntary Correction Program (VCP) submissions and for determination letters submitted by or on behalf of exempt organizations on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2015–8 is superseded.
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