ADMINISTRATIVE

Rev. Proc. 2001–28, page 1156. Rulings; leveraged leasing transactions. This procedure provides guidelines that the Service will use for advance ruling purposes in determining whether certain transactions purporting to be leases of property are, in fact, leases for federal income tax purposes. Rev. Procs. 75–21, 76–30, and 79–48 modified and superseded.

Rev. Proc. 2001–29, page 1160. Rulings; leveraged leasing transactions; information and representations. This procedure sets forth the information and representations required to be furnished by taxpayers in requests for advance rulings on leveraged lease transactions within the meaning of Rev. Proc. 2001–28. Rev. Procs. 75–28 and 79–48 modified and superseded.

Rev. Proc. 2001–30, page 1163. Qualified fuel under section 29(c)(1)(C). This procedure informs the public of the Service’s decision to issue private letter rulings, under specified circumstances, regarding whether a solid fuel produced from coal is a qualified fuel under section 29(c)(1)(C) of the Code. Section 5.01 of Rev. Proc. 2001–3 revoked.