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Introduction

SECTION 16. WHAT

Internal Revenue Bulletin 2013-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2012–1?

The expedited letter ruling process for certain requests under the jurisdiction of the Associate Chief Counsel (Corporate), concerning whether a transaction constitutes a reorganization under § 368 or a distribution under § 355, or a letter ruling involving certain significant issues under the jurisdiction of the Associate Chief Counsel (Corporate), as described in section 7.02(4)(a) of Rev. Proc. 2012–1, has been discontinued.

Sec. 16 2013–1 I.R.B. 61 January 2, 2013

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▸Contents — Internal Revenue Bulletin 2013-1
Internal Revenue Bulletin 2013-1

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