By Pension and Benefits Editorial Staff
The IRS has provided an updated list of subject areas under the jurisdiction of the Associate Chief Counsel (International) for which it will not issue advance letter rulings or determination letters or will issue letters only if justified by unique and compelling circumstances. There are no relevant significant changes to these procedures for 2019.
Rev. Proc. 2019-7 is effective January 2, 2019.
SOURCE: Rev. Proc. 2019-7.
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