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PART II

SECTION 4. AREAS IN WHICH

Internal Revenue Bulletin 2012-1 · 2026-10-03 edition · updated 2026-10-04 · United States

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. 2012–7

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▸Contents — Internal Revenue Bulletin 2012-1
Internal Revenue Bulletin 2012-1

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