Rev. Proc. 83-80

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 6 of Rev. Proc. 83-22 is entitled, Areas For Which the Service is Prohibited by Statute From Issuing Rulings or Determination Letters.

SEC. 2. PROCEDURE

Rev. Proc. 83-22 is hereby amended by adding to section 6 the following new section:

Section 61.-Gross Income Defined.-The value of campus lodging furnished by an educational institution to any employee of the institution or the spouse or dependent of the employee. Pub. L. 98-63.

SEC. 3. EFFECTIVE DATE

This revenue procedure will apply to all ruling requests on hand in the National Office on October 31, 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. 83-22 is amplified.