SECTION 1. PURPOSE AND NATURE

OF CHANGES

.01 The purpose of this revenue procedure is to update Rev. Proc. 99–7, 1999–1 I.R.B. 226, by listing the current areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) that relate to issues on which the Internal Revenue Service will not issue letter rulings or determination letters. For a list of current areas under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organization) that relate to issues on which the Service will not issue letter rulings or determination letters, see Rev. Proc. 2000–3, this Bulletin.

.02 Changes (1) New section 4.02(2), dealing with section 936, has been added to the ordinarily no-rule area to indicate that the Service generally will not issue letter rulings as to whether a taxpayer uses a correct North American Industry Classification System (NAICS) code or Standard Industrial Classification (SIC) code.