In Announcement 2010-5, the IRS corrected an erroneous internal cross-reference contained in Rev. Proc. 2010-1. Rev. Proc. 2010-1 applies to exempt organizations and contains procedures for issuing ruling letters, determination letters, and information letters.
See also 2010 TNT 25-9, February 8, 2010.
Posted by Jenny Robertson, Associate Editor, Wealth Strategies Journal.
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