SECTION 1. PURPOSE
Internal Revenue Bulletin 2012-1 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure updates Rev. Proc. 2011–7, 2011–1 I.R.B. 233, 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.
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