SECTION 17. WHAT IS

THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?

Sections 6.03, 6.11, Appendix C, and Appendix E were updated, primarily to incorporate changes to the no rule items made by Rev. Proc. 2013–32. Section 15.07(4), relating to consolidating applications for identical changes in method of accounting and related § 301.9100 letter rulings, was updated and corresponding updates where made to sections 8.08(2)(a) and 9.15. A new schedule of user fees, effective February 5, 2014, is provided in Appendix A.

Rev. Proc. 2013–1, 2013–1 I.R.B. 1 is superseded. Rev. Proc. 2013–32, 2013–28 I.R.B. 55 is superseded in part.

Sec. 17 Bulletin No. 2014–1 61 January 2, 2014