Rev. Proc. 82-35
Rev. Proc. 82-35; 1982-1 C.B. 489
- Cross-Reference
26 CFR 601.201: Rulings and determination letters.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 83-22
SECTION 1. BACKGROUND
Rev. Proc. 82-22, page 469, this Bulletin, sets forth areas in which advance rulings or determination letters will not be issued by the Internal Revenue Service. Section 5 of Rev. Proc. 82-22 is entitled, Areas Under Extensive Study in Which Rulings or Determination Letters Will Not Be Issued Until the Service Resolves the Issue Through Publication of a Revenue Ruling, Revenue Procedure, Regulations or Otherwise.
SECTION 2. PROCEDURE
Rev. Proc. 82-22 is hereby amended by adding the following to section 5:
Section 101 -- Certain Death Benefits -- Whether proceeds of "self-insured" life and survivor benefit plans established through a trust qualified under section 501(c)(9) of the Code are excludable from the beneficiary's gross income as amounts paid by reason of the death of the insured under section 101(a).
SECTION 3. EFFECTIVE DATE
This revenue procedure will apply to all ruling requests on hand in the National Office on June 21, 1982, the date of publication of this revenue procedure in the Internal Revenue Bulletin, as well as to requests received thereafter.
SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
Rev. Proc. 82-22 is amplified.
- Cross-Reference
26 CFR 601.201: Rulings and determination letters.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available