notice materials

(6) Notice materials For purposes of paragraph (1), the term “notice materials” means the notice of status filed under section 527(i) and any papers submitted in support of such notice and any letter or other document issued by the Internal Revenue Service with respect to such notice.

Source

26 USC § 6104(d)(6)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter B) of this section.

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