...National Office those applications that present questions the answers to which are not specifically covered by statute, Treasury decision or regulation,...organization, and send a copy of the ruling to the key district director. Where the issue of exemption under section 501(c)(3) of the Code is referred...

...applications which present questions not covered by established precedents to the National Office for ruling. The National Office will consider each such application,...organization, and send a copy of the ruling to the key district director. In the event of a conclusion unfavorable to the applicant, it will be informed...

...will be audited by their offices, but only if the answer to the questions presented are specifically covered by statute, Treasury Decision or regulation,...decision published in the Internal Revenue Bulletin. District directors will not issue determination letters relating to matters involving the application...

...will be audited by their offices, but only if the answer to the questions presented are specifically covered by statute, Treasury Decision or regulation,...decision published in the Internal Revenue Bulletin. District directors will not issue determination letters relating to matters involving the application...

...only where a determination can be made on the basis of clearly established rules as set forth in the statute, Treasury decision, or regulation, or by a...decision published in the Internal Revenue Bulletin. Where such a determination cannot be made, such as where the question presented involves a novel issue...

...only where a determination can be made on the basis of clearly established rules as set forth in the statute, Treasury decision, or regulation, or by a...decision published in the Internal Revenue Bulletin. Where such a determination cannot be made, such as where the question presented involves a novel issue...

...only where a determination can be made on the basis of clearly established rules as set forth in the statute, Treasury decision, or regulation, or by a...decision published in the Internal Revenue Bulletin. Where such a determination cannot be made, such as where the question presented involves a novel issue...

...questions presented are covered specifically by statute, Treasury decision or regulation, or specifically by a ruling, opinion, or court decision published in the Internal Revenue Bulletin. Because of the impact of these taxes upon the business operation of the taxpayer and because of special...

...question presented is covered specifically by statute, Treasury Decision or regulation, or specifically by a ruling, opinion, or court decision published in the Internal Revenue Bulletin. A determination letter will not usually be issued with respect to a question which involves a return...

...conference, the National Office will affirm, modify, or reverse the original conclusion, issue a ruling to the organization, and send a copy of the ruling to the District Director. 270-82) ' — 67 37 .03 An exemption application which does not contain the required information will...