Rev. Proc. 83-67

SECTION 1. BACKGROUND

Rev. Proc. 83-22, 1983-1 C.B. 680, provides a list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Technical) that are under extensive study and 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. A list of those areas is set forth in section 5 of the revenue procedure.

SEC. 2. PROCEDURE

Rev. Proc. 83-22 is modified by deleting from section 5 the following subsection:

".23 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 is effective September 12, 1983, the date of its publication in the Internal Revenue Bulletin.

SEC. 4. EFFECTS ON OTHER REVENUE PROCEDURES

Rev. Proc. 83-22 is modified.