SECTION 12. PAPERWORK

REDUCTION ACT

Any collection of information under this revenue procedure will be reported and approved through Form 1023–EZ (OMB approval number 1545-0056).

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Sec. 12 Bulletin No. 2015–1 193 January 2, 2015

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2015–6

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...........................................................................................197

.01 Purpose of revenue procedure.................................................................................................................................................197 .02 Organization of revenue procedure .......................................................................................................................................197

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE? .......................................................................................197

.01 In general .................................................................................................................................................................................197 .02 Other changes ..........................................................................................................................................................................197 .03 Other guidance.........................................................................................................................................................................198