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On 4 January 2016, the U.S. IRS published Rev. Proc. 2016–7, which revises the list of areas of the Internal Revenue Code relating to matters on which the IRS will not issue letter rulings or determination letters. The list includes both specific and general areas.
Rev. Proc. 2016–7 is effective 4 January 2016, and supersedes Rev. Proc. 2015–7.
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