Rev. Proc. 78-28

Section 7.367(a)-1(d)(4)(iii) of the Temporary Income Tax Regulations requires that a request for ruling regarding an exchange to which section 7.367(a)-1 applies must be filed at any time before or after, but not later than the 183rd day after, the beginning of any transfer described in section 367(a)(1) of the Internal Revenue Code of 1954.

Section 7.367(a)-1(d)(2) of the temporary regulations states that the ruling request must be filed in accordance with all applicable procedural rules set forth in the Statement of Procedural Rules (26 CFR Part 601). Sections 601.201(e)(1) and (2) of the Statement of Procedural Rules, dealing with instructions to taxpayers, provide that a request for ruling may be "hand delivered to the Internal Revenue Service." Section 601.201(e)(8) of the Statement of Procedural Rules states that a request for ruling "should be addressed to the Commissioner of Internal Revenue, Attention: T:PS:T, Washington, D.C. 20224." The symbols T:PS:P have, since section 601.201(e)(8) was last amended, been changed to T:FP:T.

The hand delivery of a request for ruling by a taxpayer at any Internal Revenue Service office (including the National Office), if addressed as required by Section 601.201(e)(8) of the Statement of Procedural Rules and delivered not later than the 183rd day after the beginning of any transfer described in section 367(a)(1) of the Code, will be considered to be timely filed in accordance with section 7.367(a)-1(d)(4)(iii) of the temporary regulations.