ADVANCE RULINGS ON TRAILER OR MOBILE HOME PARKS AS S CORPORATIONS

Rev. Proc. 84-21

SECTION 1. BACKGROUND

Rev. Proc. 83-22, 1983-1 C.B. 680, sets forth areas in which advance rulings or determination letters will not be issued by the Internal Revenue Service. Section 5 of Rev. Proc. 83-22 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. 83-22 is hereby modified by deleting from section 5 the following subsection:

".19 Section 1372.--Election by Small Business Corporation (now section 1362.--Election; Revocation; Termination).-- Whether trailer or mobile home parks qualify as electing small business corporations."

SECTION 3. EFFECTIVE DATE

This revenue procedure is effective March 19, 1984, the date of publication of this revenue procedure in the Internal Revenue Bulletin.

SECTION 4. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 83-22 is modified.