Rev. Proc. 82-65
Rev. Proc. 82-65; 1982-2 C.B. 852
- 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Superseded by Rev.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, 1982-1 C.B. 469, sets forth areas in which advance rulings or determination letters will not be issued by the Internal Revenue Service. Section 3 of Rev. Proc. 82-22 is entitled, Areas in Which Rulings or Determinations Will Not Be Issued.
Sec. 2. Procedure
Rev. Proc. 82-22 is hereby amended by adding to section 3 the following new section:
Section 213(a).--Medical, Dental, Etc., Expenses. Whether a capital expenditure for an item that is ordinarily used for personal, living, or family purposes, such as a swimming pool, has as its primary purpose the medical care of the taxpayer or the taxpayer's spouse or dependent, or is related directly to such medical care.
Sec. 3. Effective Date
This revenue procedure will apply to all ruling requests on hand in the National Office on December 27, 1982, the date of publication of this revenue procedure in the Internal Revenue Bulletin, as well as to requests received thereafter.
Sec. 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