SECTION 20. WHAT IS THE

EFFECTIVE DATE OF THIS REVENUE PROCEDURE?

p. 79 .01 Generally applies advice in processing the taxpayer’s case

.02 Discussion with the taxpayer

.03 Gives copy to the taxpayer

.04 Taxpayer may protest deletions not made

.05 When no copy is given to the taxpayer

p. 80 .01 Applies only to the taxpayer for whom technical advice was requested

.02 Usually applies retroactively

.03 Generally applied retroactive ly to modify or revoke prior technical advice

.04 Applies to continuing action or series of actions until specifically withdrawn, modified, or revoked

.05 Applies to continuing action or series of actions until material facts change

.06 Does not apply retroactively under certain conditions

p. 81 .01 Taxpayer may request that retroactivity be limited

.02 Form of request to limit retroactivity—continuing transaction before examination of return

.03 Form of request to limit retroactivity - in all other cases

.04 Taxpayer’s right to a conference

p. 82

p. 83

p. 83

DRAFTING INFORMATION p. 83

INDEX p. 84