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Design Sales and Marketing practices for planning strategy, tactics, sales, administration, and product management.Download Sales and Marketing Policies Procedure Manual Templates in Easily Editable Word Documents.Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months.

In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows: To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts.

All published rulings apply retroactively unless otherwise indicated.

Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

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