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PART II

SECTION 1. PURPOSE AND

Internal Revenue Bulletin 2014-1 · 2026-10-03 edition · updated 2026-10-04 · United States

NATURE OF CHANGES

.01 Purpose

This revenue procedure updates Rev. Proc. 2013–7, 2013–1 I.R.B. 233, 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

Section 4.02(7), regarding hook equity, has been added.

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▸Contents — Internal Revenue Bulletin 2014-1
Internal Revenue Bulletin 2014-1

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