Rev. Proc. 2009-31, 2009-27 I.R.B. 107.

Leveraged leasing Rev. Proc. 2001-28, 2001-1 C.B. 1156, and Rev. Proc. 2001-29, 2001-1 C.B. 1160.

Rate orders; regulatory agency; normalization

A letter ruling request that involves a question of whether a rate order that is proposed or issued by a regulatory agency will meet the normalization requirements of § 168(f)(2) (pre-Tax Reform Act of 1986, § 168(e)(3)) and former §§ 46(f) and 167(l) ordinarily will not be considered unless the taxpayer states in the letter ruling request whether— (1) the regulatory authority responsible for establishing or approving the taxpayer’s rates has reviewed the request and believes that the request is adequate and complete; and (2) the taxpayer will permit the regulatory authority to participate in any Associate office conference concerning the request. If the taxpayer or the regulatory authority informs a consumer advocate of the request for a letter ruling and the advocate wishes to communicate with the Service regarding the request, any such communication should be sent to: Internal Revenue Service, Associate Chief Counsel (Procedure and Administration), Attn: CC:PA:LPD:TSS, P.O. Box 7604, Benjamin Franklin Station, Washington, DC 20044 (or, if a private delivery service is used: Internal Revenue Service, Associate Chief Counsel (Procedure and Administration), Attn: CC:PA:LPD:TSS, Room 5336, 1111 Constitution Ave., NW, Washington, DC 20224). These communications will be treated as third party contacts for purposes of § 6110.

January 3, 2023 104 Bulletin No. 2023–1

Unfunded deferred compensation

Safe harbor revenue proce- dures

CODE OR REGULATION SECTION

23 and 36C Adoption credit for foreign adoptions

103 and 141-150 Issuance of state or local obligations

137 Exclusion for Employer Reimbursements

162 Restaurant Small Wares Costs

165 Losses from corrosive drywall

165 Theft losses from fraudulent investment arrangements

167 and 168 Primary use of certain cable network assets described in asset class 48.42 of Rev. Proc. 87-56, 1987-2 C.B. 674

168 Depreciation of original and replacement tires for certain vehicles

168 Depreciation of fiber optic node and trunk line of a cable system operator

168 Recovery periods of certain tangible assets used by wireless telecommunication carriers

263, 471 Treatment of rotable spare parts as inventory or depreciable property