Internal Revenue Manual
IRM 32.4.2
Pre-Filing Agreements
Official textirs.gov
# Part 32. Published Guidance and Other Guidance to Taxpayers
Chapter 4. Special Pre-Filing Agreement Programs
Section 2. Pre-Filing Agreements
32.4.2 Pre-Filing Agreements
# Reserved
32.4.2.1 (06-06-2005)
Reserved
Source: view the official text
In this part (24 sections)
- 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
- 32.2.1 · 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…
- 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
- 32.3.1 · Forms of Advice
- 32.3.2 · Letter Rulings
- 32.3.3 · Information Letters
- 32.3.4 · Closing Agreements Covering Specific Matters
- 32.4.2 · Pre-Filing Agreements
- 32.4.3 · Industry Issue Resolution
- 32.7.1 · Counsel Review of Fact Sheet FAQs