SECTION 4. AREAS IN WHICH

RULING OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED

.01 Specific Questions and Problems (1) Section 367(a).—Transfers of Property from the United States.—Whether an oil or gas working interest is transferred from the United States for use in the active conduct of a trade or business for purposes of § 367(a)(3); and whether any other property is so transferred, where the

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2010–7

.01 This revenue procedure updates Rev. Proc. 2009–7, 2009–1 C.B. 226, 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.