SECTION 17. WHAT IS THE

EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?

p. 161

p. 162

p. 162

p. 163

.04 May be revoked or modified if found to be in error

.05 Not generally revoked or modified retroactively

.06 Retroactive effect of revocation or modification applied to a particular transaction

.07 Retroactive effect of revocation or modification applied to a continuing action or series of actions

.08 May be retroactively revoked or modified when transaction is completed without reliance on the letter ruling

.09 Taxpayer may request that retroactivity be limited

(1) Request for relief under § 7805(b) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

.01 Has same effect as a letter ruling

.02 Taxpayer may request that retroactive effect of revocation or modification be limited

(1) Request for relief under § 7805(b) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

(3) Taxpayer steps in exhausting administrative remedies

.01 Requests for determination letters

.02 No-rule areas

.03 Requests for letter rulings

.01 Will be made available to the public

.02 Deletions made under the Freedom of Information Act

.03 Effect of information letters