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PART II

SECTION 1. PURPOSE AND NATURE

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

OF CHANGES

.01 Purpose This revenue procedure updates Rev. Proc. 2012–7, 2012–1 I.R.B. 232, 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(2), regarding § 367(a), has been added.

(2) Section 4.01(3) (formerly section 4.01(2)), regarding § 367(b), has been modified.

(3) Section 4.01(32), regarding § 7874, has been added.

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

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