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PART II CIRCLE SECTION›Rev. Proc. 2024-7

SECTION 1. PURPOSE

Internal Revenue Bulletin 2024-1 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Purpose This revenue procedure updates Rev. Proc. 2023-7, 2023-1 I.R.B. 305, by providing a current list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) (hereinafter “the Office”) relating to matters on which the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes This revenue procedure narrows and clarifies in certain respects the matters on which the Office will not issue letter rulings or determination letters.

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▸Contents — Internal Revenue Bulletin 2024-1
Internal Revenue Bulletin 2024-1

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