ADVANCE RULINGS ON FRINGE BENEFITS TAXATION

SECTION 1. BACKGROUND

Section 6 of Rev. Proc. 83-22, 1983-1 C.B. 680, provides a list of those areas of the Internal Revenue Code, under the jurisdiction of the Associate Chief Counsel (Technical), in which the Service is prohibited by statute from issuing rulings or determination letters. Section 3.01 of Rev. Proc. 83-22 provides a list of specific areas in which rulings or determination letters will not be issued.

SECTION 2. PROCEDURE

01 Rev. Proc. 83-22 is amended by deleting from section 6 the following subsection:

".01 Section 61.--Gross Income Defined--Employee fringe benefits. Pub. L. 97-34, 1981-2 C.B. 256."

02 Rev. Proc. 83-22 is further amended by adding to section 3.01 the following new paragraph:

"Section 61. -- Gross Income Defined. -- Before January 1, 1985, a matter involving the federal income tax treatment of nonstatutory employee fringe benefits."

SECTION 3. EFFECTIVE DATE

This revenue procedure is effective January 1, 1984.

SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 83-22 is modified and amplified.