SECTION 1. PURPOSE

This revenue procedure modifies and amplifies Rev. Proc. 96–30, 1996–1 C.B. 696, which sets forth in a checklist questionnaire the information that must be included in a request for a ruling under § 355 of the Internal Revenue Code. In addition, this revenue procedure modifies Rev. Proc. 2003–3, 2003–1 I.R.B. 113, which sets forth the areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to issues on which the Internal Revenue Service will not issue letter rulings or determination letters.