PART II CIRCLE SECTION›Rev. Proc. 2025-7
SECTION 1. PURPOSE
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Purpose This revenue procedure updates Rev. Proc. 2024-7, 2024-1 I.R.B. 303, 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 There is no change in the list of matters on which the Office will not issue letter rulings or determination letters.
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