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Introduction

SECTION 9. DRAFTING

Internal Revenue Bulletin 2013-28 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Amie Colwell Breslow of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure contact Amie Colwell Breslow on (202) 622–7530 (not a toll-free call).

355, and 368, as applicable. See section 6.03 of Rev. Proc. 2013–1, 2013–1 I.R.B. 15, as modified by Rev. Proc. 2013–32 in I.R.B. 2013–28. Such information and representations should be included in a letter ruling request with respect to one or more significant issues under such Code sections only to the extent that they relate to the significant issues.

.04 Rev. Proc. 2003–48, 2003–2 C.B. 86 is obsolete in part and superseded in part as follows:

(1) Sections 4.01 (relating to the corporate business purpose representation), 4.02 (relating to the device representation), 4.03 (relating to the section 355(e) representations), 4.04 (regarding the inclusion of regulatory filings with all letter ruling requests under section 355), and 4.05 (relating to certain ruling requests for which the Service previously declined to rule) are obsolete; and

(2) Section 4.06 (regarding supplemental rulings) is superseded.

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▸Contents — Internal Revenue Bulletin 2013-28
Internal Revenue Bulletin 2013-28

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