SECTION 1. PURPOSE AND NATURE

OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2005–7, 2005–1 C.B. 240, by providing a current list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters on which the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes (1) Section 4.01(6) dealing with the income of foreign governments and international organizations has been clarified to provide that the areas under section 892 of the Code to which the IRS will not ordinarily issue letter rulings applies to any underlying issue related to the determination of whether income derived by a foreign government or international organization from sources within the United States is excluded from gross income and exempt from taxation.

(2) Section 4.01(7) dealing with the compensation of employees of foreign governments and international organizations has been clarified to provide that the areas under section 893 of the Code to which the IRS will not ordinarily issue letter rulings applies to any underlying issue related to the determination of whether wages, fees, or salary of an employee of a foreign government or international organization is excluded from gross income and exempt from taxation.