Get the Revenue Procedure 2004-5 - Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Division Commissioner, Tax Exempt and Government Entities, regarding

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26 CFR 601.201: Rulings and determination letters. Rev. Proc. 2004 5 TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? . 169 SECTION 2. WHAT SIGNIFICANT CHANGES HAVE BEEN
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