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PART II

SECTION 4. AREAS IN WHICH

Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RULING OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED

.01 Specific Questions and Problems (1) Section 367(a). - Transfers of Property from the United States. - Whether an oil or gas working interest is transferred from the United States for use in the ac

26 CFR 601.201: Rulings and determination

letters.

Rev. Proc. 2000–7

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Internal Revenue Bulletin 2000-1

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