Rev. Proc. 73-15

Rev. Proc. 72-9, 1972-1 C.B. 719 lists those areas of the Internal Revenue Code of 1954 in which the Internal Revenue Service will not issue advance rulings or determination letters. Sec. 3.01 of Rev. Proc. 72-9, which lists the specific questions and problems with regard to which rulings or determination letters will not be issued, is hereby modified to include the following:

Section 368.--Reorganizations.--Whether this section is applicable to the acquisition by regulated investment company, a real estate investment trust, or another corporation whose assets consist primarily of investment property, of the assets or stock of another regulated investment company, a real estate investment trust, or another corporation whose assets consist primarily of investment property.

Requests for rulings in this area received on or before July 2, 1973, the date of publication of this Revenue Procedure in the Internal Revenue Bulletin, will be considered.