SECTION 8. EFFECTIVE DATE

.01 In general . Except as provided in Section 8.02, this revenue procedure is effective September 3, 2013, the date of publication of this revenue procedure in the Internal Revenue Bulletin. This revenue procedure applies to requests pending with the IRS Service Center pursuant to Rev. Procs. 97–48, 2003–43, 2004–48, and 2007–62 on September 3, 2013, and to requests received thereafter. It also applies to all ruling requests pending in the IRS national office on September 3, 2013, and to requests for relief received thereafter.

.02 Transition rule for pending letter ruling requests . If an entity has filed a re

2013–36 I.R.B. 179 September 3, 2013

& Special Industries). For further information regarding this revenue procedure contact Mr. Kirk on (202) 622–3060 (not a toll-free call).

The estimated annual burden per respondent varies from .5 hours to 1 hour, depending on individual circumstances, with an estimated average burden of 1 hour to complete the statement. The estimated number of respondents is 50,000.

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in

the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by section 6103.