ADMINISTRATIVE

Rev. Proc. 2001–1, page 1. Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Corpo- rate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Ac- counting), Associate Chief Counsel (International), As- sociate Chief Counsel (Passthroughs & Special Indus- tries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Rev. Proc. 2000–1 superseded; Notices 84–37, 96–13, and 97–19 modified.

Rev. Proc. 2001–2, page 79. Technical advice furnished by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Finan- cial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Proce- dure and Administration), and Division Counsel/Asso-

ciate Chief Counsel (Tax Exempt and Government Enti- ties). Revised procedures are provided for furnishing technical advice to the directors and area directors, appeals, in areas under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Taxpayer’s rights, when technical advice has been requested, also are provided. Rev. Proc. 2000–2 superseded.

Rev. Proc. 2001–3, page 111. Areas in which advance rulings will not be issued (do- mestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters where the Service will not issue rulings or determination letters. Rev. Procs. 2000–3, 2000–46, and 2000–47 superseded.

Rev. Proc. 2001–7, page 236. Areas in which advance rulings will not be issued; As- sociate Chief Counsel (International). This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Service will not issue advance rulings or determination letters. Rev. Proc. 2000–7 superseded.

January 2, 2001 2001–1 I.R.B.