SECTION 1. PURPOSE AND NATURE

OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2004–7, 2004–1 I.R.B. 237, by providing a current list of those provisions of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes (1) Section 3.01(1) and (2) have been added dealing with the source of a pension payment to a nonresident alien individual from a trust under a defined benefit plan that is qualified under § 401(a).

(2) Section 4.01(8) has been added dealing with income tax treaty provisions on compensation of employees of foreign governments.