SECTION 1. PURPOSE AND

NATURE OF CHANGES

.01 The purpose of this revenue procedure is to update Rev. Proc. 2015–3, 2015–1 I.R.B. 129, 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) (TEGE) relating to issues on which the Internal Revenue Service (the “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. 2016–7, this Bulletin. For a list of areas under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division relating to issues, exempt organizations, plans, or plan amendments on which the Service will and will not issue letter rulings or determination letters, see Rev. Proc. 2016–4, Rev. Proc. 2016–5, and

Rev. Proc. 2016–6, this Bulletin, and Rev. Proc. 2016–10, next Bulletin.

.02 Changes.

(1) Old section 3.01(2), regarding § 45, has been deleted.

(2) Section 3.01(3), regarding § 45, has been added to incorporate Rev. Proc. 2015–29, 2015–15 I.R.B. 882. (3) Section 3.01(21), regarding § 115, has been added.

(4) Section 3.01(31), regarding § 170, has been added.

(5) Section 3.01(57), regarding § 403(b), has been modified.

(6) Section 3.01(69), regarding § 501, has been added.

(7) Section 3.01(72), regarding § 509, has been added.

(8) Old section 3.01(79), regarding § 704(e), has been deleted.

(9) Section 3.01(83), regarding § 761, has been added.

(10) Section 3.01(105), regarding § 4052(f)(1), has been added.

(11) Section 3.01(107), regarding § 4216(b), has been added.

(12) Section 3.01(109), regarding §§ 4940 and 4942, has been added.

(13) Section 3.01(120), regarding § 7216, has been added.

(14) Section 4.01(30), regarding § 355, has been added to incorporate the relevant

sections of Rev. Proc. 2015–43, 2015–40 I.R.B. 467.

(15) Section 4.01(31), regarding § 355, has been added to incorporate and clarify the relevant sections of Rev. Proc. 2015– 43, 2015–40 I.R.B. 467. (16) 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 modified.

(17) Old section 5.01(1), regarding § 62(c), has been moved to section 4.01(4). (18) Old section 5.01(2), regarding §§ 101 and 7702, has been moved to section 4.01(6), and modified.

(19) Old section 5.01(4), regarding §§ 162 and 1502, has been deleted.

(20) Old section 5.01(5), regarding § 162(m), has been moved to section 4.01(13). (21) Section 5.01(5), regarding § 355, has been added to incorporate and clarify the relevant sections of Rev. Proc. 2015– 43, 2015–40 I.R.B. 467. (22) Section 5.01(12), regarding § 1014, has been added to incorporate Rev. Proc. 2015–37, 2015–26 I.R.B. 1196. (23) Old section 5.01(15), regarding § 1361, has been moved to section 3.01(93).

(24) Section 5.01(20), regarding § 6050P, has been added.

Sec. 1.02 January 4, 2016 126 Bulletin No. 2016–1

the relevance of the no-rule issue, despite the taxpayer’s representation. See also section 4.02(2) of this revenue procedure.