Rev. Proc. 76-13

Rev. Proc. 72-9, 1972-1 C.B. 718, lists those areas of the Internal Revenue Code of 1954 in which 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 specific areas with regard to which rulings or determination letters will not be issued, is hereby amplified to include the following areas:

Section 368(a)(1)(A), (B), or (C).--Whether these sections are applicable to an acquisition of assets or stock of or by an investment company (including a regulated investment company described in section 851.) Section 721.--Whether gain or loss is recognized on transfers of property to a partnership, if the property is transferred to a partnership that would be treated as an investment company (within the meaning of section 351) if the partnership were incorporated.

Rev. Proc. 74-10, 1974-1 C.B. 420 is revoked.

¹ Also released as TIR-1445, dated February 18, 1976.