SECTION 1. PURPOSE AND

NATURE OF CHANGES

.01 The purpose of this revenue procedure is to update Rev. Proc. 2014–3, 2014–1 I.R.B. 111, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Tax Exempt and Government Entities) relating to issues on which the Internal Revenue Service will not issue letter rulings or determination letters. For a list of areas under the jurisdiction of the Associate Chief Counsel (International) relating to international issues on which the Service will not issue letter rulings or determination letters, see Rev. Proc. 2015–7, this Bulletin. For a list of areas under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division relating to issues, plans, or plan amendments on which the Service will not issue letter rulings or determination letters, see, respectively, section 8 of Rev. Proc. 2015–4, this Bulletin, and sec

tion 3.02 of Rev. Proc. 2015–6, this Bulletin.

.02 Changes.

(1) Section 1.01 has been modified. (2) Section 2.01 has been modified. (3) Section 3.01(4), regarding §§ 45 and 48, has been added.

(4) Section 3.01(33), regarding § 216, has been added.

(5) Section 3.01(55), regarding § 403(b), has been added.

(6) Section 3.01(57), regarding § 411(d)(3), has been added.

(7) Section 3.01(58), regarding § 414(d), has been added.

(8) Section 3.01(66), regarding § 457A, has been added.

(9) Section 3.01(67), regarding §§ 501, 511, 512, 513, and 514, has been added. (10) Section 3.01(68), regarding §§ 507, 664, 4941, and 4945, has been added.

(11) Section 3.01(69), regarding §§ 511, 512, 513 and 514, has been added.

(12) Section 3.01(71), regarding § 529, has been added.

(13) Section 3.01(72), regarding §§ 542, 543, and 544, has been added.

(14) Section 3.01(82), regarding § 1001, has been added.

(15) Section 3.01(87), regarding § 1221, has been added.

(16) Sections 3.01(89) and 6.07 have been modified to reflect the provisions of Rev. Proc. 2014–24, 2014–13 I.R.B. 879 (automatic determinations under § 1.1502–75(b)).

(17) Section 3.01(101), regarding §§ 4375, 4376, and 4377, has been added.

(18) Section 3.01(102), regarding § 4941, has been added.

(19) Section 3.01(105), regarding § 4958, has been added.

(20) Section 3.01(106), regarding § 4975(d), has been added.

(21) Section 3.01(108), regarding § 4980H, has been added.

(22) Section 3.01(112), regarding § 7701, has been added.

(23) Section 3.01(115), regarding § 9815, has been added.

(24) Old section 3.02(9), regarding whether, under common law rules applicable in determining the employeremployee relationship, a professional staffing corporation (loan-out corporation) or the subscriber is the employer of individuals, has been deleted.

(25) Section 3.02(9), regarding the income tax or excise tax consequences of the contribution of stock options to, or their subsequent exercise from, plans described in Part I of Subchapter D of Chapter 1 of Subtitle A of the Code, has been added.

Sec. 1.02 Bulletin No. 2015–1 129 January 2, 2015

(26) Section 4.01(31), regarding § 451, has been modified.

(27) Old section 4.01(37), regarding § 664, has been deleted.

(28) Section 4.01(38), regarding §§ 671 to 679, has been modified.

(29) Old section 4.01(42), regarding § 1001, has been deleted.

(30) Old section 4.01(44), regarding § 1221, has been deleted.

(31) Section 4.02(8) has been modified.

(32) Section 4.02(12), regarding whether a tax-qualified plan satisfies the requirements for qualification under §§ 401 through 420 and § 4975(e)(7), has been added.

(33) Section 4.02(13), regarding issues that are being considered by the Pension Benefit Guaranty Corporation (PBGC) or the Department of Labor (DOL), and involve the same taxpayer, has been added.

(34) Old section 5.01(14), regarding § 451, has been deleted.

(35) Old section 5.01(17), regarding §§ 671 to 679, has been deleted.

(36) Section 5.01(22), regarding §§ 4966 and 4967, has been added.

SECTION 2. BACKGROUND, SCOPE OF APPLICATION, AND NO-RULE ISSUES PART OF INTEGRATED TRANSACTION

.01 Background.

Whenever appropriate in the interest of sound tax administration, it is the policy of the Service to answer inquiries of individuals and organizations regarding their status for tax purposes and the tax effects of their acts or transactions, prior to the filing of returns or reports that are required by the revenue laws. In employee plans matters described in section 5.15 of Rev. Proc. 2015–1, this Bulletin, the Associate Chief Counsel (Tax Exempt and Government Entities) may issue letter rulings after the filing of returns or reports that are required by the revenue laws.

There are, however, certain areas in which, because of the inherently factual nature of the problems involved, or for other reasons, the Service will not issue rulings or determination letters. These areas are set forth in four sections of this revenue procedure. Section 3 reflects those areas in which rulings or determina

tion letters will not be issued. Section 4 sets forth those areas in which rulings or determination letters will not ordinarily be issued. “Not ordinarily” means that unique and compelling reasons must be demonstrated to justify the issuance of a ruling or determination letter. Section 5 sets forth those areas in which the Service is temporarily not issuing rulings or determination letters because those matters are under study. Finally, section 6 of this revenue procedure lists specific areas in which the Service will not ordinarily issue rulings because the Service has provided automatic approval procedures for these matters.

See Rev. Proc. 2015–1, this Bulletin, particularly section 6 captioned “Under What Circumstances Does The Service Not Issue Letter Rulings Or Determination Letters?” for general instructions and other situations in which the Service will not or ordinarily will not issue letter rulings or determination letters.

With respect to the items listed, revenue rulings or revenue procedures may be published in the Internal Revenue Bulletin from time to time to provide general guidelines regarding the position of the Service.

Additions or deletions to this revenue procedure as well as restatements of items listed will be made by modification of this revenue procedure. Changes will be published as they occur throughout the year and will be incorporated annually in a new revenue procedure published as the third revenue procedure of the year. These lists should not be considered all-inclusive because the Service may decline to issue a letter ruling or a determination letter when appropriate in the interest of sound tax administration (including due to resource constraints) or on other grounds whenever warranted by the facts or circumstances of a particular case. Decisions not to rule on individual cases (as contrasted with those that present significant pattern issues) are not reported in this revenue procedure and will not be added to subsequent revisions.

If the Service determines that it is not in the interest of sound tax administration to issue a letter ruling or determination letter due to resource constraints, it will adopt a consistent approach with respect to taxpayers that request a ruling on the same issue. The Service will also consider

adding the issue to the no rule list at the first opportunity. See section 6.02 of Rev. Proc. 2015–1, this Bulletin.

.02 Scope of Application.

This revenue procedure does not preclude the submission of requests for technical advice to the National Office from other offices of the Service.

.03 No-Rule Issues Part of Integrated Transaction.

If it is impossible for the Service to determine the tax consequences of an integrated transaction without knowing the resolution of an issue on which the Service will not issue rulings or determination letters under this revenue procedure involving a part of the transaction or a related transaction, the taxpayer must state in the request to the best of the taxpayer’s knowledge and belief the tax consequences of the no-rule issue. The Service’s ruling or determination letter will state that the Service did not consider, and no opinion is expressed upon, that issue. In appropriate cases the Service may decline to issue rulings or determination letters on such integrated transactions due to the relevance of the no-rule issue, despite the taxpayer’s representation. See also section 4.02(2) of this revenue procedure.