Rev. Proc. 74-10

Rev. Proc. 73-15, 1973-2 C.B. 464, modifies Sec. 3.01 of Rev. Proc. 72-9, C.B. 1972-1 719, which lists the specific questions and problems with regard to which ruling or determination letters will not be issued, to include, under section 368 of the Internal Revenue Code of 1954 (reorganizations), the acquisition by a 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.

Rev. Proc. 73-15 is hereby withdrawn, and requests for rulings regarding transactions described in Rev. Proc. 73-15 will be considered.