Letter Ruling Procedures

Section 100 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.