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Rev. Proc. 82-33

Rev. Proc. 82-33; 1982-1 C.B. 489

DATED
DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 601-201: Rulings and determination letters.

  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Proc. 82-33; 1982-1 C.B. 489

Superseded by Rev. Proc. 83-22

Rev. Proc. 82-33

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 3 of Rev. Proc. 82-22 is entitled: Areas in Which Rulings or Determination Letters Will Not Be Issued.

SEC. 2. PROCEDURE

Rev. Proc. 82-22 is hereby amplified by deleting from section 3.06 the phrase "at the time of its sale," so that section 3.06 now reads as follows:

Sections 121 and 1034.--One-Time Exclusion of Gain from Sale of Principal Residence by Individual Who Has Attained Age 55; Rollover of Gain on Sale of Principal Residence. -- Whether property qualifies as the taxpayer's principal residence.

SEC. 3. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 82-22 is amplified.

DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 601-201: Rulings and determination letters.

  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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