TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 100 INCOME TAX SECTION 100.9800 LETTER RULING PROCEDURES
Section 100.9800 Letter Ruling Procedures
a) For Department rules concerning Private Letter Rulings, see 2 Ill. Adm. Code 1200.
b) For Department rules concerning the binding effect of Private Letter Rulings, see 2 Ill. Adm. Code 1200.
c) For Department rules concerning the recission of Private Letter Rulings, see 2 Ill. Adm. Code 1200.
(Source: Amended at 17 Ill. Reg. 19966, effective November 9, 1993) |