Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in
SECTION 17. WHAT
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
Section 15.08 has been amended to clarify the correct methods of payment of user fees for letter ruling requests and determination letter requests from SB/SE and TS.
Appendix A (Schedule of User Fees) has been amended with revised user fees reflecting costs incurred by the Service to administer the ruling program.
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