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Business Tax

Annual Rev Proc Lists Issues Associate Chief Counsel (International) Won’t Rule On

Thomson Reuters Tax & Accounting  

Thomson Reuters Tax & Accounting  

The IRS has issued the annual revenue procedure that provides a list of issues for which the Associate Chief Counsel (International) won’t issue letter rulings or determination letters.


The IRS annually issues a revenue procedure that provides a list of issues under the jurisdiction of IRS Associate Chief Counsel International) that it won’t provide rulings on. This procedure is always designated as the seventh revenue procedure of the year (e.g. last year’s procedure was Rev Proc 2020-7, 2020-1 IRB 281).

What’s new.

Notable changes to the issue list in Rev Proc 2020-7, include:

Issues removed from the list of issues for which a ruling or determination letter won’t ordinarily be issued.

Whether an oil or gas working interest is transferred from the United States for use in the active conduct of a trade or business for purposes of Code Sec. 367(a)(3); and whether any other property is so transferred, where the determination requires extensive factual inquiry. (Rev Proc 2021-7, Sec. 1.02)

Whether a foreign recipient of payments made by a United States person is ineligible to receive the benefits of a United States tax treaty under the principles of Rev Rul 89-110, 1989-2 CB 275. (Rev Proc 2021-7, Sec. 1.02)

Issue added to the list of issues for which a ruling or determination won’t ordinarily be issued.

Whether a recipient of a payment is the beneficial owner for purposes of any United States income tax treaty. (Rev Proc 2021-7, Sec. 4.01(13))

To continue your research on a list of international issues for which the IRS will not issue rulings or determinations, see FTC 2d/FIN ¶ T-9889.


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