SECTION 9. WHAT OTHER

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

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.

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

CODE OR REGULATION SECTION REVENUE PROCEDURE AND NOTICE

103, 141-150, 7478, and 7871 Rev. Proc. 96–16, 1996–1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreIssuance of state or local viewable ruling); Rev. Proc. 88–31, 1988–1 C.B. 832 (for approval of areas of chronic ecoobligations nomic 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.

1.166–2(d)(3) Rev. Proc. 92–84, 1992–2 C.B. 489. Uniform express determination letter for making election

Sec. 9.01 2001–1 I.R.B. 33 January 2, 2001

Subchapter C–Corporate Rev. Proc. 77–37, 1977–2 C.B. 568, as modified by Rev. Proc. 89–30, 1989–1 C.B. 895, and Distributions and Adjustments 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. 2001–3), Rev. Proc. 84–42, 1984–1 C.B. 521 (superseded as to norule areas by Rev.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 section 3.01 of Rev. Proc. 2001–3 (corporate distributions, transfers, and reorganizations under §§ 332, 351, 368(a)(1)(A), 368(a)(1)(B), 368(a)(1)(C), 368(a)(1)(E), and 368(a)(1)(F)), which describes certain corporate reorganizations where the Service will not issue advance letter rulings or determination letters.

301 Rev. Proc. 87–22, 1987–1 C.B. 718. Nonapplicability on sales of stock of employer to defined contribution plan

302, 311 Rev. Proc. 86–18, 1986–1 C.B. 551; and Rev. Proc. 77–41, 1977–2 C.B. 574. Checklist questionnaire

302(b)(4) Rev. Proc. 81–42, 1981–2 C.B. 611. Checklist questionnaire

331 Rev. Proc. 86–16, 1986–1 C.B. 546. Checklist questionnaire

332 Rev. Proc. 90–52, 1990–2 C.B. 626. Checklist questionnaire

351 Rev. Proc. 83–59, 1983–2 C.B. 575. But see section 3.01 of Rev. Proc. 2001–3, which Checklist questionnaire describes certain transfers to controlled corporations where the Service will not issue advance letter rulings or determination letters.

355 Rev. Proc. 96–30, 1996–1 C.B. 696. Checklist questionnaire

368(a)(1)(E) Rev. Proc. 81–60, 1981–2 C.B. 680. But see section 3.01 of Rev. Proc. 2001–3, which Checklist questionnaire 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).

461(h) Rev. Proc. 92–29, 1992–1 C.B. 748. Alternative method for the inclusion of common improvement costs in basis

482 Rev. Proc. 96–53, 1996–2 C.B. 375, as modified by Notice 98–65, 1998–2 C.B. 803. Advance pricing agreements

521 Appeal procedure with regard Rev. Proc. 90–27, 1990–1 C.B. 514. to adverse determination letters and revocation or modification of exemption letter rulings and determination letters

1.817–5(a)(2) Rev. Proc. 92–25, 1992–1 C.B. 741. Issuer of a variable contract requesting relief

Sec. 9.01 January 2, 2001 34 2001–1 I.R.B.

877, 2107, and 2501(a)(3) Notice 97–19, 1997–1 C.B. 394, as modified by Notice 98–34, 1998–2 C.B. 29. Individuals who lose U.S. citizenship or cease to be taxed as long-term U.S. residents with a principal purpose to avoid U.S. taxes

1362(b)(5) and 1362(f) Rev. Proc. 98–55, 1998–2 C.B. 643; Rev. Proc. 97–48, 1997–2 C.B. 521. Relief for late S corporation and related elections under certain circumstances

1.1502–13(e)(3) Rev. Proc. 97–49, 1997–2 C.B. 523. Consent to treat intercompany transactions on a separate entity basis and revocation of this consent

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

1504(a)(3)(A) and (B) Rev. Proc. 91–71, 1991–2 C.B. 900. Waiver of application of § 1504(a)(3)(A) for certain corporations

1552 Rev. Proc. 90–39, 1990–2 C.B. 365, as clarified by Rev. Proc. 90–39A, 1990–2 C.B. 367. Consent to elect or change method of allocating affiliated group’s consolidated federal income tax liability

4980B Rev. Proc. 87–28, 1987–1 C.B. 770 (treating references to former § 162(k) as if they were references to § 4980B).

7701(a)(40) and 7871(d) Rev. Proc. 84–37, 1984–1 C.B. 513, as modified and made permanent by Rev. Proc. 86–17, Indian tribal governments 1986–1 C.B. 550, and as supplemented by Rev. Proc. 92–19, 1992–1 C.B. 685 (provides and subdivision of Indian guidelines for obtaining letter rulings recognizing Indian tribal government or tribal govtribal governments ernment subdivision status; also provides for inclusion in list of recognized tribal governments in revised versions of Rev. Proc. 83–87, 1983–2 C.B. 606, as modified and made permanent by Rev. Proc. 86–17, and as supplemented by Rev. Proc. 92–19, or in list of recognized subdivisions of Indian tribal governments in revised versions of Rev. Proc. 84–36, 1984–1 C.B. 510, as modified and made permanent by Rev. Proc. 86–17).

7702 Notice 99–48, 1999–38 I.R.B. 429. Closing agreement for failed life insurance contracts

7702A Rev. Proc. 99–27, 1999–1 C.B. 1186 (this revenue procedure is available only for requests Relief for inadvertent non-egregious for relief received on or before May 31, 2001) failure to comply with modified endowment contract rules

7704(g) Notice 98–3, 1998–1 C.B. 333. Revocation of election

Sec. 9.01 2001–1 I.R.B. 35 January 2, 2001

SUBJECT MATTERS REVENUE PROCEDURE

Accounting methods; Rev. Proc. 97–27, 1997–1 C.B. 680; and Rev. Proc. 2001–1 (this revenue procedure) for obtaining consent to which sections 1, 2.01, 2.02, 2.06, 3.01, 3.02, 3.03, 3.05, 5.02, 5.12, 5.14, 7.01, 7.02, 7.03, changes in method 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), 8.01(8), 8.01(9), 8.01(10), 8.01(13), 8.01(14), 8.01(15), 8.02(2), 8.02(4), 8.02(5), 8.02(7), 8.02(8), 8.03(1), 8.04, 8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07, 10.08, 10.10(2), 10.11, 11, 12.01, 12.02, 12.06–12.11, 15, and Appendix A are applicable.

Accounting periods; adopt, Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by T.D. 8680, 1996–2 C.B. 194; and Rev. retain or change for partnership, Proc. 2001–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.03, 5.02, S corporation, and personal 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(8), service corporation 8.01(9), 8.01(10), 8.01(13), 8.01(14), 8.01(15), 8.02(2), 8.02(4), 8.02(5), 8.02(7), 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, 10.08, 11, 12, 15, and Appendix A are applicable.

Accounting periods; changes Rev. Proc. 2000–11, 2000–3 I.R.B. 309; and Rev. Proc. 2001–1 (this revenue procedure) for in period which sections 1, 2.01, 2.02, 2.06, 3.03, 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(8), 8.01(9), 8.01(10), 8.01(13), 8.01(14), 8.01(15), 8.02(2), 8.02(4), 8.02(5), 8.02(7), 8.03(1), 8.04, 8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07, 10.08, 11, 12, 15, and Appendix A are applicable.

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 Rev. Proc. 75–17, 1975–1 C.B. 677; and Rev. Proc. 2001–1 (this revenue procedure) for which sections 2.06, 3.03, 8, 10.04, 10.06, and 11.05 are applicable.

Estate, gift, and generation- Rev. Proc. 91–14, 1991–1 C.B. 482 (checklist questionnaire). skipping transfer tax issues

Deferred intercompany transactions; Rev. Proc. 82–36, 1982–1 C.B. 490. election not to defer gain or loss

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 A letter ruling request that involves a question of whether a rate order that is proposed or agency; normalization 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 (Passthroughs & Special Industries), Attention CC:PA:T, P. O. Box 7604, Ben Franklin Station, Washington, D.C. 20044 (or, if a private delivery service is used: Internal Revenue Service, Associate Chief Counsel (Passthroughs & Special Industries), Attention CC:PA:T, Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C. 20224). These communications will be treated as third party contacts for purposes of § 6110.

Sec. 9.01 January 2, 2001 36 2001–1 I.R.B.

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 REVENUE PROCEDURE

103 and 141–150 Rev. Proc. 93–17, 1993–1 C.B. 507 (change of use of proceeds); Rev. Proc. 97–13, 1997–1 Issuance of state or local obligations C.B. 632 (management contracts); and Rev. Proc. 97–14, 1997–1 C.B. 634 (research agreements).

280B Rev. Proc. 95–27, 1995–1 C.B. 704. Certain structural modifications to a building not treated as a demolition

355(a)(1)(B) Section 4.05(1)(b) of Rev. Proc. 96–30, 1996–1 C.B. 696, 705. Transaction not violating the device test

584(a) Rev. Proc. 92–51, 1992–1 C.B. 988. Qualification of a proposed common trust fund plan

642(c)(5) Rev. Proc. 88–53, 1988–2 C.B. 712. Qualification of trusts as pooled income funds

664(d)(1) Rev. Proc. 89–21, 1989–1 C.B. 842, as amplified by Rev. Proc. 90–32, 1990–1 C.B. 546. Qualification of trusts as charitable remainder annuity trusts

664(d)(2) Rev. Proc. 89–20, 1989–1 C.B. 841, as amplified by Rev. Proc. 90–30, 1990–1 C.B. 534. Qualification of trusts as charitable remainder unitrusts

664(d)(2) and (3) Rev. Proc. 90–31, 1990–1 C.B. 539. Qualification of trusts as charitable remainder unitrusts

1031(a) Rev. Proc. 2000–37, 2000–40 I.R.B. 308. Qualification as a qualified exchange accommodation arrangement

1286 Rev. Proc. 91–50, 1991–2 C.B. 778. Determination of reasonable compensation under mortgage servicing contracts

1362(f) Rev. Proc. 98–55, 1998–2 C.B. 643. Automatic inadvertent termination relief to certain corporations

Sec. 9.02 2001–1 I.R.B. 37 January 2, 2001

20.2056A–2(d)(1)(i) and (d)(1)(ii) Rev. Proc. 96–54, 1996–2 C.B. 386. Sample trust language

1.7704–2(d) Rev. Proc. 92–101, 1992–2 C.B. 579. New business activity of existing partnership is closely related to pre-existing business

SUBJECT MATTERS REVENUE PROCEDURE

Certain rent-to-own contracts Rev. Proc. 95–38, 1995–2 C.B. 397. treated as leases

Automatic change .03 For requests to change an accounting period or accounting method, see the followrevenue procedures ing automatic change revenue procedures published and/or in effect as of December 31, 2000. A taxpayer complying timely with an automatic change revenue procedure 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 The automatic change revenue procedures for obtaining a change in annual accounting Changes in accounting periods period include: Rev. Proc. 2000–11, 2000–3 I.R.B. 309 (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 § 301.9100–3 (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. 605 (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).

446 The automatic change revenue procedures for obtaining a change in method of accounting Changes in accounting methods include: Rev. Proc. 99–49, 1999–52 I.R.B. 725 (applies to the changes in methods of accounting that are described in the Appendix of Rev. Proc. 99–49 involving §§ 56, 162, 167, 168, 171, 174, 197, 263, 263A, 404, 446, 451, 454, 455, 461, 467, 471, 472, 475, 585, 1272, 1273, 1278, and 1281, and former § 168), as modified and amplified by Rev. Proc. 2001–10, 2001–2 I.R.B. 272 (qualifying taxpayers with average annual gross receipts of $1 million or less seeking to change from an accrual method to the cash method or from an inventory method to a method complying with § 1.162–3; this revenue procedure is effective for taxable years ending on or after December 17, 1999), Rev. Proc. 2000–50, 2000–52 I.R.B. 601 (taxpayers seeking to change their treatment of certain computer software costs), Rev. Proc. 2000–38, 2000–40 I.R.B. 310 (certain taxpayers seeking to change to any of the three permissible methods of accounting for distributor commissions prescribed in Rev. Proc. 2000–38), Rev. Rul. 2000–7, 2000–9 I.R.B. 712 (certain taxpayers seeking to change their method of accounting for removal costs to conform with the holding in Rev. Rul. 2000–7), Rev. Rul. 2000–4, 2000–4 I.R.B. 331 (certain taxpayers seeking to change their method of accounting for ISO 9000 certification costs to conform with the holding in Rev. Rul. 2000–4), and Notice 2000–4, 2000–3 I.R.B. 313 (certain taxpayers seeking to change their method of accounting for depreciation of MACRS property acquired in a transaction to which § 1031 or § 1033 applies); Rev. Proc. 98–58, 1998–2 C.B. 710 (certain taxpayers seeking to change to the installment method of accounting under § 453 for alternative minimum tax purposes for certain deferred payment sales contracts relating to property used or produced in the trade or business of farming); Rev. Proc. 97–43, 1997–2 C.B. 494 (certain taxpayers required to change their method of accounting as a result of making elections out of certain exemptions from dealer status for purposes of § 475); Rev. Proc. 92–67, 1992–2 C.B. 429 (certain taxpayers with one or more market discount bonds seeking to make a § 1278(b) election or a constant interest rate election); Rev. Proc. 92–29, 1992–1 C.B. 748 (certain taxpayers seeking to use an alternative method under § 461(h) for including common improvement costs in basis); and Rev. Proc. 91–51, 1991–2

Sec. 9.03 January 2, 2001 38 2001–1 I.R.B.