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Rev. Proc. 2026-7

SECTION 1. PURPOSE

Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Purpose This revenue procedure updates Rev. Proc. 2025-7, 2025-1 I.R.B. 301, 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 (hereinafter “the Service”) will not issue letter rulings or determination letters.

.02 Changes Old section 4.01(22), regarding rulings under § 1059A, has been removed.

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▸Contents — Internal Revenue Bulletin 2026-2
Internal Revenue Bulletin 2026-2

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