Rev. Proc. 83-18

Section 1. Background

Rev. Proc. 82-22, 1982-1 C.B. 469, sets forth areas in which advance rulings or determinations 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 Ruling or Determination Letters Will Not Be Issued Until the Service Resolves the Issue Through Publication of a Revenue Ruling, Revenue Procedure, Regulations or Otherwise.

Sec. 2. Procedure

Rev. Proc. 82-22 is hereby amended by adding to section 5 the following new section:

Section 3121.--Definitions.--Whether amounts contributed by an employer for an annuity contract described in section 403(b) of the Code are wages for purposes of section 3121(a)(2), concerning the Federal Insurance Contributions Act.

Sec. 3. Effective Date

This revenue procedure will apply to all ruling requests on hand in the National Office for March 21, 1983, the date of publication of this revenue procedure in the Internal Revenue Bulletin, as well as the requests received thereafter.

Sec. 4. Effect on Other Revenue Procedures

Rev. Proc. 82-22 is amplified.