Rev. Proc. 83-61
Rev. Proc. 83-61; 1983-2 C.B. 581
- Cross-Reference
26 CFR 601.201: Rulings and determination letters.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 84-22
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 3 of Rev. Proc. 83-22 is entitled, Areas In Which Rulings Or Determination Letters Will Not Be Issued.
SEC. 2. PROCEDURE
Rev. Proc. 83-22 is hereby amended by adding to section 3 of the following new section:
Section 641.-Imposition of Tax.-Whether the period of administration or settlement of an estate is reasonable or unduly prolonged.
SEC. 3. EFFECTIVE DATE
This revenue procedure will apply to all ruling requests on hand in the National Office on 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. 83-22 is amplified.
- Cross-Reference
26 CFR 601.201: Rulings and determination letters.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available