Pension & Benefits News IRS details domestic areas for which it will not issue rulings
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Thursday, January 24, 2019

IRS details domestic areas for which it will not issue rulings

By Pension and Benefits Editorial Staff

The IRS has revised the list of areas under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Plans, Exempt Organizations, and Employment Taxes) for which letter rulings or determination letters will not be issued. Lists of areas of nonissuance under the jurisdiction of the Associate Chief Counsel (International) and the Commissioner, Tax Exempt and Government Entities Division (relating to plans or plan amendments) are presented in separate revenue procedures.

No relevant significant changes were made to these procedures for 2019.

Rev. Proc. 2019-3 is effective January 2, 2019.

SOURCE: Rev. Proc. 2019-3.

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