Exempt organizations tax manual : IRMs 7.27.
Notes: These manuals update the Internal Revenue Manual between CD editions.  They should be retained for one year.  From 6.26.02 and later, the updates will be processed separately and verified through the MARCIVE monographic "verify" process.  The purpose of this note record is to record the decision to discard the individual part updates to 7.27 one year after receipt--they should have been incorporated into the CD (and web) versions by then.  The print parts are available before both the CD and web versions of the Internal Revenue Manual become available.  MH, 6.26.02.

INFORMATION NOTE.