Rev. Proc. 86-16, 1986-1 C.B. 546.

See section 3.01 of Rev. Proc. 2023-3, this Bulletin, which states that the Service will not issue a letter ruling on whether a corporate distribution qualifies for nonrecognition treatment under § 332. However, the Service will issue a letter ruling addressing significant issues (within the meaning of section 3.01 of Rev. Proc. 2023-3) presented in a transaction described in § 332. The information and representations described in Rev. Proc. 90-52, 1990-2 C.B. 626, should be included in a letter ruling request only to the extent that they relate to the significant issues with respect to which the letter ruling is requested. See section 6.03(3) of this revenue procedure.

January 3, 2023 100 Bulletin No. 2023–1

338 Extension of time to make elections

351 Checklist questionnaire

355 Checklist questionnaire

368(a)(1)(E) Checklist questionnaire

412, 4971(b) Additional tax (on failure to meet minimum funding standards)

412(c) Minimum funding standards

412(c)(7)(B) Minimum funding standards

• restrictions on plan amendments

412(d)(2) Minimum funding standards

• certain retroactive plan amendments

414(e) Church plans

414(r) Qualified separate lines of business – administrative scrutiny