SECTION 9. WHAT OTHER

CHECKLISTS, GUIDELINE REVENUE PROCEDURES, SAFE HARBOR REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES AND NOTICES APPLY TO CERTAIN REQUESTS?

Checklists and guideline revenue procedures

CODE OR REGULATION SECTION

103, 141–150, 7478, and 7871 Issuance of state or local obligations

1.166–2(d)(3) Uniform express determination letter for making election

Subchapter C— Corporate Distributions and Adjustments

301 Nonapplicability on sales of stock of employer to defined contribution plan

302, 311 Checklist questionnaire

302(b)(4) Checklist questionnaire

331 Checklist questionnaire

332 Checklist questionnaire

351 Checklist questionnaire

355 Checklist questionnaire

368(a)(1)(E) Checklist questionnaire

482 Advance pricing agreements

Specific revenue procedures and notices supplement the general instructions for requests explained in section 8 of this revenue procedure and apply to requests for letter rulings or determination letters regarding the Code sections and matters listed in this section.

.01 For requests relating to the following Code sections and subject matters, see the following checklists and guideline revenue procedures.

REVENUE PROCEDURE

Rev. Proc. 88–32, 1988–1 C.B. 833 (for issuers); Rev. Proc. 88–33, 1988–1 C.B. 835 (for nonissuing parties and for outstanding obligations); Rev. Proc. 88–31, 1988–1 C.B. 832 (for approval of areas of chronic economic distress); and Rev. Proc. 82–26, 1982–1 C.B. 476 (for ‘‘on behalf of’’ and similar issuers). For approval of areas of chronic economic distress, Rev. Proc. 88–31 explains how this approval must be submitted to the Assistant Secretary for Housing/Federal Housing Commissioner of the Department of Housing and Urban Development.

Rev. Proc. 92–84, 1992–2 C.B. 489.

Rev. Proc. 77–37, 1977–2 C.B. 568, as modified by Rev. Proc. 89–30, 1989–1 C.B. 895, and as amplified by Rev. Proc. 77–41, 1977–2 C.B. 574, Rev. Proc. 83–81, 1983–2 C.B. 598 ( see also Rev. Proc. 96–3), Rev. Proc. 84–42, 1984–1 C.B. 521 (superseded as to no-rule areas by Rev. Proc. 85–22, 1985–1 C.B. 550), Rev. Proc. 86–42, 1986–2 C.B. 722, and Rev. Proc. 89–50, 1989–2 C.B. 631. But see Rev. Proc. 96–3, section 3.01(24) (mergers or consolidations under § 368(a)(1)(A)), section 3.01(25) (stock acquisitions under § 368(a)(1)(B)), and section 3.01(28) (corporate changes under § 368(a)(1)(F)), which describe certain corporate reorganizations where the Service will not issue advance letter rulings or determination letters.

Rev. Proc. 87–22, 1987–1 C.B. 718.

Rev. Proc. 86–18, 1986–1 C.B. 551; and Rev. Proc. 77–41, 1977–2 C.B. 574.

Rev. Proc. 81–42, 1981–2 C.B. 611.

Rev. Proc. 86–16, 1986–1 C.B. 546.

Rev. Proc. 90–52, 1990–2 C.B. 626.

Rev. Proc. 83–59, 1983–2 C.B. 575. But see section 3.01(22) of Rev. Proc. 96–3, which describes certain transfers to controlled corporations where the Service will not issue advance letter rulings or determination letters.

Rev. Proc. 86–41, 1986–2 C.B. 716, as modified by Rev. Proc. 91–62, 1991–2 C.B. 864, and Rev. Proc. 91–63, 1991–2 C.B. 865. But see section 3.01(23) of Rev. Proc. 96–3, which describes certain circumstances under which the Service will not issue advance letter rulings or determination letters as to whether the corporate business purpose requirement of § 1.355–2(b) is satisfied.

Rev. Proc. 81–60, 1981–2 C.B. 680. But see section 3.01(27) of Rev. Proc. 96–3, which describes circumstances under which the Service will not issue advance letter rulings or determination letters as to whether a transaction constitutes a corporate recapitalization within the meaning of § 368(a)(1)(E) (or a transaction that also qualifies under § 1036).

Rev. Proc. 91–22, 1991–1 C.B. 526, as corrected by Rev. Proc. 91–22A, 1991–1 C.B. 534, and as modified by Rev. Proc. 96–1 (this revenue procedure) and Rev. Proc. 96–8.

Sec. 30

521 Appeal procedure with regard to adverse determination letters and revocation or modification of exemption letter rulings and determination letters

1.817–5(a)(2) Issuer of a variable contract requesting relief

Rev. Proc. 90–27, 1990–1 C.B. 514, as modified by Rev. Proc. 96–8.

Rev. Proc. 92–25, 1992–1 C.B. 741.

1.1502–75(c)(2)(i) Consent to discontinue filing consolidated returns

1.1502–75(c)(2)(i) Rev. Proc. 95–39, 1995–35 I.R.B. 17 (certain consolidated groups may submit an Consent to discontinue filing application requesting consent to discontinue filing consolidated returns; this consolidated returns application must be filed on or before June 30, 1996).

1.1502–76(a)(1) Rev. Proc. 89–56, 1989–2 C.B. 643. Consent to file a consolidated return where member(s) of the affiliated group use a 52–53 week taxable year

Rev. Proc. 89–56, 1989–2 C.B. 643.

1504(a)(3)(A) and (B) Waiver of application of § 1504(a)(3)(A) for certain corporations

1552 Consent to elect or change method of allocating affiliated group’s consolidated federal income tax liability

Rev. Proc. 91–71, 1991–2 C.B. 900.

Rev. Proc. 90–39, 1990–2 C.B. 365, as clarified by Rev. Proc. 90–39A, 1990–2 C.B. 367.

4980B Rev. Proc. 87–28, 1987–1 C.B. 770 (treating references to former § 162(k) as if they were references to § 4980B). 301.9100–1 Rev. Proc. 92–85, 1992–2 C.B. 490, as modified by Rev. Proc. 96–1 (this revenue Granting extensions for making procedure), and Rev. Proc. 93–28, 1993–2 C.B. 344; and Rev. Proc. 92–20, 1992–1 elections C.B. 685, as modified by Rev. Proc. 96–1 (this revenue procedure), Rev. Proc. 96–8,

Rev. Proc. 92–90, 1992–2 C.B. 501, and Rev. Proc. 92–85. See also section 5.02 of this revenue procedure and section 5 of Rev. Proc. 96–2.

SUBJECT MATTERS REVENUE PROCEDURE Accounting methods Rev. Proc. 92–20, 1992–1 C.B. 685, as modified by Rev. Proc. 96–1 (this revenue procedure), Rev. Proc. 96–8, Rev. Proc. 92–90, and Rev. Proc. 92–85; and Rev. Proc. 96–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.01(2), 3.01(3), 3.01(4), 5.02, 5.12, 5.14, 7.01, 7.02, 7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), 8.01(7), 8.01(8), 8.01(11), 8.01(12), 8.02(2), 8.02(4), 8.02(6), 8.03(1), 8.04, 8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07(1), 10.07(2), 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.17, 11, 14, and Appendix A are applicable. Accounting periods; adopt, retain Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by Rev. Proc. 92–85; and Rev. Proc. or change for partnership, S 96–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.01(3), 5.02, corporation, and personal service 5.12, 5.14, 7.01, 7.02, 7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), corporation 8.01(7), 8.01(8), 8.01(11), 8.01(12), 8.02(2), 8.02(4), 8.02(6), 8.03(1) (only for Forms

Accounting periods; adopt, retain Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by Rev. Proc. 92–85; and Rev. Proc. or change for partnership, S 96–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.01(3), 5.02, corporation, and personal service 5.12, 5.14, 7.01, 7.02, 7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), corporation 8.01(7), 8.01(8), 8.01(11), 8.01(12), 8.02(2), 8.02(4), 8.02(6), 8.03(1) (only for Forms

1128 filed under section 6.01 of Rev. Proc. 87–32), 8.04, 8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07(1), 10.07(2), 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.17, 11, 14, and Appendix A are applicable. Accounting periods; changes in Rev. Proc. 92–13, 1992–1 C.B. 665, as modified and amplified by Rev. Proc. 92–13A, period 1992–1 C.B. 668, and as modified by Rev. Proc. 94–12, 1994–1 C.B. 565; and Rev.

Accounting periods; changes in Rev. Proc. 92–13, 1992–1 C.B. 665, as modified and amplified by Rev. Proc. 92–13A, period 1992–1 C.B. 668, and as modified by Rev. Proc. 94–12, 1994–1 C.B. 565; and Rev.

Proc. 96–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.01(3), 5.02, 5.12, 5.14, 7.01, 7.02, 7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), 8.01(7), 8.01(8), 8.01(11), 8.01(12), 8.02(2), 8.02(4), 8.02(6), 8.03(1), 8.04, 8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07(1), 10.07(2), 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.17, 11, 14, and Appendix A are applicable. Classification of an organization Rev. Proc. 92–35, 1992–1 C.B. 790, as amplified by Rev. Proc. 94–46, 1994–2 C.B. as a partnership 688; Rev. Proc. 89–12, 1989–1 C.B. 798, as supplemented by Rev. Proc. 92–33,

Rev. Proc. 92–35, 1992–1 C.B. 790, as amplified by Rev. Proc. 94–46, 1994–2 C.B. 688; Rev. Proc. 89–12, 1989–1 C.B. 798, as supplemented by Rev. Proc. 92–33, 1992–1 C.B. 782, as modified by Rev. Proc. 95–10, 1995–1 C.B. 501, and as amplified by Rev. Proc. 94–46 and Rev. Proc. 91–13, 1991–1 C.B. 477 (checklist questionnaire); and Rev. Proc. 86–12, 1986–1 C.B. 534.

31 Sec.

Classification of a limited liability company as a partnership

Rev. Proc. 95–10, 1995–1 C.B. 501.

Classification of liquidating trusts Rev. Proc. 82–58, 1982–2 C.B. 847, as modified and amplified by Rev. Proc. 94–45, 1994–2 C.B. 684, and as amplified by Rev. Proc. 91–15, 1991–1 C.B. 484 (checklist questionnaire), as modified and amplified by Rev. Proc. 94–45.

Earnings and profits determinations

Estate, gift, and generationskipping transfer tax issues

Deferred intercompany transactions; election not to defer gain or loss

Rev. Proc. 75–17, 1975–1 C.B. 677; and Rev. Proc. 96–1 (this revenue procedure) for which sections 2.06, 3.01(3), 8, 10.04, 10.06, and 10.12 are applicable.

Rev. Proc. 91–14, 1991–1 C.B. 482 (checklist questionnaire).

Rev. Proc. 82–36, 1982–1 C.B. 490.

Leveraged leasing Rev. Proc. 75–21, 1975–1 C.B. 715, as modified by Rev. Proc. 76–30, 1976–2 C.B. 647, Rev. Proc. 79–48, 1979–2 C.B. 529, and Rev. Proc. 81–71, 1981–2 C.B. 731; and Rev. Proc. 75–28, 1975–1 C.B. 752, as modified by Rev. Proc. 79–48 and Rev. Proc. 81–71.

Rate orders; regulatory agency; normalization

A letter ruling request that involves a question of whether a rate order that is proposed or issued by a regulatory agency will meet the normalization requirements of § 168(f)(2) (pre-Tax Reform Act of 1986, § 168(e)(3)) and former §§ 46(f) and 167(l) ordinarily will not be considered unless the taxpayer states in the letter ruling request whether—

(1) the regulatory authority responsible for establishing or approving the taxpayer’s rates has reviewed the request and believes that the request is adequate and complete; and

(2) the taxpayer will permit the regulatory authority to participate in any national office conference concerning the request.

If the taxpayer or the regulatory authority informs a consumer advocate of the request for a letter ruling and the advocate wishes to communicate with the Service regarding the request, any such communication should be sent to: Internal Revenue Service, Associate Chief Counsel (Domestic), Attention CC:DOM:CORP:T, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. These communications will be treated as third party contacts for purposes of § 6110.

Unfunded deferred compensation Rev. Proc. 71–19, 1971–1 C.B. 698, as amplified by Rev. Proc. 92–65, 1992–2 C.B. 428. See Rev. Proc. 92–64, 1992–2 C.B. 422, for the model trust for use in Rabbi Trust Arrangements.

Safe harbor revenue procedures .02 For requests relating to the following Code sections and subject matters, see the following safe harbor revenue procedures.

CODE OR REGULATION SECTION

103 and 141–150 Issuance of state or local obligations

280B Certain structural modifications to a building not treated as a demolition

355(a)(1)(B) Transaction not violating the device test

584(a) Qualification of a proposed common trust fund plan

642(c)(5) Qualification of trusts as pooled income funds

REVENUE PROCEDURE

Rev. Proc. 93–17, 1993–1 C.B. 507 (changes of use of proceeds); and Rev. Proc. 93– 19, 1993–1 C.B. 526 (management contracts).

Rev. Proc. 95–27, 1995–1 C.B. 704.

Rev. Proc. 91–63, 1991–2 C.B. 865.

Rev. Proc. 92–51, 1992–1 C.B. 988.

Rev. Proc. 88–53, 1988–2 C.B. 712.

Sec. 32

664(d)(1) Qualification of trusts as charitable remainder annuity trusts

664(d)(2) Qualification of trusts as charitable remainder unitrusts

664(d)(2) and (3) Qualification of trusts as charitable remainder unitrusts

1286 Determination of reasonable compensation under mortgage service contracts

1362(f) Automatic inadvertent termination relief to certain corporations

301.7701–2 Classification of limited partnerships as partnerships

301.7701–2(b)(1) Majority in interest

1.7704–2(d) New business activity of existing partnership is closely related to pre-existing business

Rev. Proc. 89–21, 1989–1 C.B. 842, as amplified by Rev. Proc. 90–32, 1990–1 C.B. 546.

Rev. Proc. 89–20, 1989–1 C.B. 841, as amplified by Rev. Proc. 90–30, 1990–1 C.B. 534.

Rev. Proc. 90–31, 1990–1 C.B. 539.

Rev. Proc. 91–50, 1991–2 C.B. 778.

Rev. Proc. 94–23, 1994–1 C.B. 609.

Rev. Proc. 92–88, 1992–2 C.B. 496.

Rev. Proc. 94–46, 1994–2 C.B. 688.

Rev. Proc. 92–101, 1992–2 C.B. 579.

SUBJECT MATTERS REVENUE PROCEDURE

Certain rent-to-own contracts treated as leases

Automatic change revenue procedures and notices

Rev. Proc. 95–38, 1995–34 I.R.B. 25.

.03 For requests to change an accounting period or accounting method, see the following automatic change revenue procedures and notices published and in effect as of December 31, 1995. A taxpayer complying timely with an automatic change revenue procedure or notice will be deemed to have obtained the consent of the Commissioner to change the taxpayer’s accounting period or accounting method, as applicable.

CODE SECTION REVENUE PROCEDURE

442 Changes in accounting periods

446 Changes in accounting methods

The automatic change revenue procedures for obtaining a change in annual accounting period include: Rev. Proc. 92–13, 1992–1 C.B. 665, as modified by Rev. Proc. 94–12, 1994–1 C.B. 565, and as modified and amplified by Rev. Proc. 92–13A, 1992–1 C.B. 668 (certain corporations that have not changed their accounting period within the prior 6 calendar years or other specified time); Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by Rev. Proc. 92–85 (partnership, S corporation, or personal service corporation seeking a natural business year or an ownership taxable year); Rev. Proc. 68–41, 1968–2 C.B. 943, as modified by Rev. Proc. 81–40, 1981–2 C.B. 604 (trusts held by certain fiduciaries needing a workload spread); and Rev. Proc. 66–50, 1966–2 C.B. 1260, as modified by Rev. Proc. 81–40 (individual seeking a calendar year).

The automatic change revenue procedures and notices for obtaining a change in method of accounting include: Notice 95–57, 1995–45 I.R.B. 12 (cash method banks in the Eighth Circuit seeking to change to the cash method of accounting for stated interest on short-term loans made in the ordinary course of business); Rev. Proc. 95– 33, 1995–28 I.R.B. 7 (certain small resellers, formerly small resellers, or resellerproducers seeking to change their method of accounting for costs subject to § 263A); Rev. Proc. 95–25, 1995–1 C.B. 701 (certain taxpayers seeking to elect a historic absorption ratio under § 263A for their first, second, or third taxable year beginning on or after January 1, 1994); Rev. Proc. 95–19, 1995–1 C.B. 664 (taxpayers seeking to change certain methods of accounting for interest costs subject to § 263A(f) for their first or second taxable year beginning on or after January 1, 1994); Rev. Proc. 94–49, 1994–2 C.B. 705, as modified by Rev. Proc. 95–33 (certain taxpayers seeking to com

33 Sec.