Part III. Administrative, Procedural, and Miscellaneous

26 CFR § 601.201: Rulings and determination letters.

Rev. Proc. 2015–1

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...............................................................................................6

.01 Description of terms used in this revenue procedure ............................................................................................................6 .02 Updated annually.....................................................................................................................................................................7

SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS? .....................................7

.01 Letter ruling .............................................................................................................................................................................7 .02 Closing agreement ...................................................................................................................................................................7 .03 Determination letter.................................................................................................................................................................8 .04 Information letter.....................................................................................................................................................................8 .05 Oral advice...............................................................................................................................................................................8

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS REVENUE PROCEDURE? ....9

.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) ...........................................................................9 .02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products)...................................9 .03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting)...........................................10 .04 Issues under the jurisdiction of the Associate Chief Counsel (International).....................................................................10 .05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries)...............................10 .06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) ........................................10 .07 Issues under the jurisdiction of the Associate Chief Counsel (Tax Exempt and Government Entities) ...........................10

SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? ...................11

.01 Issues involving alcohol, tobacco, and firearms taxes .........................................................................................................11 .02 Certain issues involving employee plans, individual retirement accounts (IRAs), and exempt organizations .................11

SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS? ...............................11

.01 In income and gift tax matters..............................................................................................................................................11 .02 Special relief for late S corporation and related elections in lieu of letter ruling process.................................................12 .03 A § 301.9100 request for extension of time for making an election or for other relief....................................................12 .04 Determinations under § 999(d) .............................................................................................................................................13 .05 In matters involving § 367....................................................................................................................................................13 .06 In estate tax matters ..............................................................................................................................................................13 .07 In matters involving additional estate tax under § 2032A(c)..............................................................................................14 .08 In matters involving qualified domestic trusts under § 2056A ...........................................................................................14 .09 In generation-skipping transfer tax matters..........................................................................................................................14 .10 In employment and excise tax matters .................................................................................................................................14 .11 In procedural and administrative matters .............................................................................................................................15 .12 In Indian tribal government matters .....................................................................................................................................15 .13 On constructive sales price under § 4216(b) or § 4218(c)..................................................................................................15 .14 In exempt organizations matters ...........................................................................................................................................15 .15 In qualified retirement plan and IRA matters ......................................................................................................................16 .16 Under some circumstances before the issuance of a regulation or other published guidance...........................................16