SECTION 16. WHAT

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2017–1?

Assistant Deputy Commissioner, Compliance Integration

The appropriate SB/SE official listed in Appendix F

Director, Employee Plans Examinations Director, Exempt Organizations Examinations Director, Indian Tribal Governments and Tax Exempt Bonds

(Add name of Field office handling the request)

Editorial changes have been made throughout.

Sections 6.03 and 6.11 were amended to reflect the pilot program for letter rulings on the tax consequences of a distribution of stock, or stock and securities, of a controlled corporation under § 355 of the Internal Revenue Code and the procedures relating to these rulings. Conforming changes were made throughout.

Section 7.01 was amended to reflect that requests for determinations under section 12.04 of this revenue procedure regarding the Form SS–8 program may be submitted via electronic transmission.

Section 7.01 was also amended to require a statement regarding the involvement of a transactional party located in a foreign country when a request involves a transaction between a taxpayer and a related party and either the taxpayer or the related party is located in a foreign country.

Section 11.04 was amended to clarify that a ruling can be revoked even if the subject of the ruling is a matter that the Service no longer rules on.

Sections 15.08 and 15.09 were amended to reflect that www.pay.gov is now the exclusive means for making payments for user fees under this revenue procedure. Conforming changes were made throughout.

Section 15.09 was amended, and Appendix A, paragraph (B)(6) was added, to clarify the applicable user fee when a taxpayer’s gross income amount and eligibility for a reduced user fee under Appendix A, paragraph (A)(4), depends on receiving a favorable ruling.

Section 15.10 was amended to clarify the rules regarding refunds of fees paid under this revenue procedure. Conforming changes were made throughout.

Sec. 16 Bulletin No. 2018–1 75 January 2, 2018