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Air-Tite Wood Coin Cases Estes casos de moeda de madeira são fabricados em madeira laminada com esconde de latão. Cada caixa tem um cartão de topo, cartão de exibição, cartão de refletor, fundo de feltro e uma caixa de proteção branca. Os casos têm uma área de corte polegar para fácil abertura e cantos magnéticos para ajudar a fechar seguro. (Nota: os fechos magnéticos não são um recurso de travamento) Os estojos de apresentação estão disponíveis em várias configurações para cápsulas de moedas AirTite. Certifique-se os casos da laje também estão disponíveis em PC4 PC7 modelos. Consulte as listas de configuração para obter detalhes. Estes casos de apresentação de moeda de madeira estão disponíveis por ordem especial apenas. Entrega normalmente leva de 10 a 14 dias úteis. ESTE ARTIGO ATRASARÁ O TRANSPORTE DE SEU ORDEM INTEIRA. Você precisa de ajuda para escolher a configuração apropriada para sua vitrine Clique aqui para o tutorial. PC-3 Wood Coin Apresentação Caso Você precisa de ajuda para escolher a configuração adequada para o seu caso de exibição Clique aqui para tutorial. PC-4 Wood Coin Apresentação Caso Você precisa de ajuda para escolher a configuração adequada para o seu caso de exibição Clique aqui para o tutorial. PC-5 Wood Coin Apresentação Caso Você precisa de ajuda para escolher a configuração adequada para o seu caso de exibição Clique aqui para tutorial. PC-6 Wood Coin Apresentação Caso Você precisa de ajuda para escolher a configuração adequada para o seu caso de exibição Clique aqui para tutorial. Notas de Montagem do Caso de Apresentação: Montagem do gabinete é simples. Coloque os Suportes de Moedas Air-Tite, um de cada vez, nas placas de exibição, colocando o suporte em uma superfície plana e pressionando o cartão de exibição sobre ele com o lado em relevo do papel voltado para o suporte eo lado de veludo voltado para você. Aplique pressão até que o suporte fique nivelado com a parte de trás do cartão de exibição, o lado do papel está ligeiramente chanfrado para auxiliar na montagem. Repita este procedimento para cada suporte em um cartão de exibição de abertura múltipla. Quando todos os suportes estiverem montados no cartão de exibição, deslize o cartão para dentro da caixa. Se você precisar remover um suporte, empurre com cuidado o suporte para fora da parte traseira do cartão de exibição para que ele sai no lado em relevo de papel. SÉCULO 1. OBJETIVO E NATUREZA DAS ALTERAÇÕES 01 O objetivo deste procedimento de receita é atualizar Rev Proc. 201682113, 201682111 I. R.B. 126, fornecendo uma lista revisada das áreas do Código de Receitas Internas sob a jurisdição do Diretor Jurídico Associado (Corporativo), do Diretor Jurídico Associado (Instituições Financeiras e Produtos), do Diretor Geral Associado (Imposto de Renda e Contabilidade), Diretor Jurídico Associado (Passos e Indústrias Especiais), o Diretor Jurídico Associado (Procedimento e Administração) eo Diretor Jurídico Associado (Imposto de Imposto e Entidades Governamentais) (TEGE) relativos a questões sobre as quais a Receita Federal (a 8220Service8221) Emissão de cartas ou cartas de determinação. Para uma lista de áreas sob a jurisdição do Conselheiro Principal Associado (Internacional) relativas a questões internacionais sobre as quais o Serviço não emitirá ordens de carta ou cartas de determinação, veja Rev. Proc. 201782117, este Boletim. Para obter uma lista de áreas sob a jurisdição do Comissário, Divisão de Isenções de Impostos e Divisões Governamentais relativas a questões, organizações isentas, planos ou emendas de planos sobre os quais o Serviço emitirá e não emitirá cartas ou cartas de determinação, consulte Rev. Proc. 201782114 e Rev. Proc. 201782115, este Boletim. .02 Alterações. (1) O artigo 3.01 (24), relativo à seita 118, foi acrescentado. (2) O parágrafo 3.01 (51), relativo à definição de 8220 importante questão 8221, foi modificado. (3) A Secção 3.01 (54), relativa à Secção 355, foi modificada para eliminar as disposições relativas à finalidade comercial e ao dispositivo, de acordo com a Rev. Proc. 2016821145, 2016821137 I. R.B. 344. (4) A Secção 3.01 (62), relativa à Secção 419 (e), foi aditada. (5) A antiga seção 4.01 (30), relativa a RICs e REITs em certas transações de seita 355, foi suprimida. (6) A Seção 4.01 (44), referente à seita 851, foi adicionada para incorporar as disposições da Rev. Proc. 2016821150, 2016821143 I. R.B. 522. (7) A Secção 4.02 (12), relativa às Deliberações do Plano de Empregados, foi actualizada para reflectir que Rev. Proc. 2007821144, 2007821128 I. R.B. 54, foi clarificado, modificado e substituído por Rev. Proc. 2016821137, 2016821129 I. R.B. 136. (8) O antigo parágrafo 5.01 (1), relativo à seita 148, foi suprimido. (9) A antiga secção 5.01 (4), relativa à aquisição de controlo numa transacção da seita 355, foi suprimida de acordo com Rev. Proc. 2016821140, 2016821132 I. R.B. 228. SECÇÃO 2. ANTECEDENTES, ÂMBITO DE APLICAÇÃO E QUESTÕES DE NO-RULE PARTE DE TRANSACÇÃO INTEGRADA .01 Antecedentes. Sempre que adequado, no interesse de uma boa administração tributária, é política do Serviço responder a perguntas de indivíduos e organizações sobre sua situação fiscal e os efeitos tributários de seus atos ou transações antes da apresentação de declarações ou relatórios que sejam Exigido pelas leis de receitas. Nos planos dos empregados, as questões descritas na seção 5.15 da Rev. Proc. 201782111, este Boletim, o Consultor Principal Associado (TEGE) pode emitir pareceres após a apresentação de declarações ou relatórios exigidos pelas leis de receitas. No entanto, há certas áreas em que, devido à natureza intrinsecamente factual dos problemas envolvidos, ou por outras razões, o Serviço não emitirá decisões ou cartas de determinação. Estas áreas são definidas em quatro secções deste procedimento de receitas. A Secção 3 reflecte as áreas em que as decisões ou cartas de determinação não serão emitidas. A Seção 4 estabelece as áreas em que as decisões ou cartas de determinação não serão ordinariamente emitidas. 8220Não ordinarmente8221 significa que razões únicas e convincentes devem ser demonstradas para justificar a emissão de uma decisão ou carta de determinação. A Seção 5 estabelece as áreas nas quais o Serviço está temporariamente não emitindo decisões ou cartas de determinação porque essas questões estão em estudo. Por último, a secção 6 deste procedimento de receitas enumera os domínios específicos em que o Serviço não emitirá normalmente decisões, uma vez que o Serviço forneceu procedimentos de aprovação automática para estas matérias. Ver Rev. Proc. 201782111, este Boletim, particularmente a seção 6 subtitulada 8220Under Que Circunstâncias O Serviço Não Emite Letras ou Cartas de Determinação 8221 para instruções gerais e outras situações em que o Serviço não emitirá ordinariamente ordens ou cartas de determinação. Com relação aos itens listados, as regras de receita ou procedimentos de receita podem ser publicadas periodicamente no Boletim de Receitas Internas para fornecer diretrizes gerais sobre a posição do Serviço. As adições ou supressões deste procedimento de receitas, bem como as reformulações dos elementos enumerados, serão efectuadas através da alteração deste procedimento de receitas. As alterações serão publicadas à medida que ocorrerem ao longo do ano e serão incorporadas anualmente num novo procedimento de receitas publicado como o terceiro procedimento de receitas do ano. Essas listas não devem ser consideradas abrangentes, porque o Serviço pode recusar emitir uma decisão por carta ou uma carta de determinação, quando apropriado, no interesse de uma administração tributária sólida (inclusive devido a restrições de recursos) ou por outros motivos quando justificados pelos fatos ou circunstâncias De um caso particular. As decisões de não se pronunciarem sobre casos individuais (em contraste com aquelas que apresentam problemas de padrão significativos) não são relatadas neste procedimento de receita e não serão adicionadas a revisões posteriores. Se o Serviço determinar que não é do interesse de uma administração tributária sã emitir uma carta de decisão ou uma carta de determinação devido a limitações de recursos, adotará uma abordagem consistente com respeito aos contribuintes que solicitarem uma decisão sobre a mesma questão. O Serviço também considerará adicionar o problema à lista de regras não na primeira oportunidade. Ver secção 6.02 da Rev. Proc. 201782111, este Boletim. .02 Âmbito de Aplicação. Este procedimento de receita não impede a apresentação de pedidos de assessoria técnica ao Escritório Nacional de outros escritórios do Serviço. .03 Questões de Não-Regras Parte da Transação Integrada. Se for impossível que o Serviço determine as consequências fiscais de uma transacção integrada sem conhecer a resolução de uma questão em que o Serviço não emitirá decisões ou cartas de determinação ao abrigo deste procedimento de receitas envolvendo uma parte da transacção ou uma transacção relacionada, O contribuinte deve declarar no pedido ao melhor do conhecimento do taxpayer 8217s e opinião as conseqüências de imposto da edição da não-régua. A decisão de Service8217s ou carta de determinação declarará que o Serviço não considerou, e nenhuma opinião é expressa sobre, essa questão. Em casos apropriados, o Serviço pode recusar emitir decisões ou cartas de determinação sobre tais transações integradas devido à relevância da questão de não-regra, apesar da representação do contribuinte. Ver também o ponto 4.02 (2) do presente procedimento de receitas. SECÇÃO 3. ÁREAS NAS QUAIS DECLARAÇÕES OU DETERMINAÇÕES NÃO SERÃO EMITIDAS .01 Perguntas e Problemas Específicos. (1) Seção 42.8212 Crédito de habitação de baixa renda.8212 Se a seção 42 (j) (4) (E) tiver sido restaurada por reconstrução ou substituição dentro de um período razoável de tempo. O Serviço pode emitir uma carta de determinação neste caso. Ver secção 12 da Rev. Proc. 201782111, este Boletim. (2) Seção 45.8212Eletricidade Produzida a partir de Certos Recursos Renováveis, Etc.8212A alocação por uma parceria da seita 45 crédito, a validade da parceria, ou se qualquer contribuinte é um parceiro válido na parceria. (3) Seção 45.8212Electricidade Produzida a partir de Certos Recursos Renováveis, Etc.8212Se o contribuinte atende aos requisitos da Seção 45 ou Aviso 2010821154, 2010821140 I. R.B. 403, para carvão refinado. (4) Seções 45 e 48.8212Eletricidade produzida a partir de certos recursos renováveis, Etc. Crédito de energia.8212A aplicação do início do requisito de construção nos termos da seção 45 (d) e da seita 48 (a) (5). (5) Seção 47.8212Capacidade de reabilitação.8212A alocação por uma parceria do crédito de reabilitação da seita 47, a validade da parceria ou se qualquer contribuinte é um parceiro válido na parceria. (6) Seção 48.8212Veja seção 3.01 (4), acima. (7) Seção 61.8212Redutos de renda definida.8212Quais os valores voluntariamente diferidos por um contribuinte sob um plano de remuneração diferida mantido por uma organização descrita na seita 501 (exceto um plano elegível mantido por uma entidade patronal elegível de acordo com as disposições da Seção 457 (b) )) São atualmente includible no rendimento bruto do contribuinte 8217s. (8) Seção 61.8212Resíduos Diferenciados Definidos.8212Se um contrato de seguro de vida dividido em dólar é 8220 modificado de forma significativa8221 na acepção da Seção 1.61821122 (j) (2) do Regulamento do Imposto de Renda. (Também seções 83, 301, 1401, 2501, 3121, 3231, 3306, 3401 e 7872.) (9) Seções 61, 451 e 1001.8212Regra Geral de Renda Variável Definida para o Ano Tributável de Inclusão Determinação do Valor e Reconhecimento de Ganho ou Perda.8212 Se, sob autorização de uma agência estatal apropriada para recuperar certos custos de acordo com as legislações de recuperação de custos especificadas pelo estado, qualquer empresa de utilidade pública de propriedade de investidores realiza rendimentos após: (i) a criação de um direito de propriedade intangível; Desse direito imaterial de propriedade ou (iii) a titularização do direito de propriedade intangível. (10) Seção 79.8212 Seguro de Vida em Grupo Comprado para Empregados.8212Se um plano de seguro de grupo para 10 ou mais funcionários se qualificar como seguro de grupo, se o valor do seguro não for computado de acordo com uma fórmula que atenderia os requisitos da seita 1.7982111 (C) (2) (ii) do Regulamento do Imposto de Renda se o grupo tivesse menos de 10 empregados. (11) Seção 83.8212Propriedade transferida em conexão com o desempenho dos serviços.8212Se uma restrição constitui um risco substancial de perda, se o empregado for um acionista controlador. Além disso, se uma transferência ocorreu, se o montante pago para o imóvel envolve uma obrigação nonrecourse. (12) Seção 83.8212Propriedade transferida em conexão com o desempenho de serviços.8212Qual corporação tem direito à dedução de acordo com a seção 83 (h) nos casos em que uma corporação sofre uma divisão corporativa, se os fatos não são semelhantes aos descritos na Rev. Rul. 200282111, 200282111 CB 268. (13) Seção 101.8212Certain Death Benefits.8212 Se houve transferência de valor para fins da Seção 101 (a) em situações envolvendo um outorgante e um trust quando (i) substancialmente todo o corpus de confiança Ou consistirá em apólices de seguros na vida do concedente ou do cônjuge do subscritor, (ii) o fiduciário ou qualquer outra pessoa tem o poder de aplicar o rendimento ou o corpus da confiança ao pagamento de prémios em apólices de seguro na vida do (Iii) o fiduciário ou qualquer outra pessoa tem o poder de usar os ativos da confiança para fazer empréstimos à propriedade do dono ou para comprar bens da propriedade do donatário, e (iv) há um direito ou poder em Qualquer pessoa que faria com que o concedente fosse tratado como o dono de toda ou parte do fideicomiso nos termos do artigo 673 a 677. (14) Seções 101, 761 e 7701.8212Certain Death Benefits Terms Definições definidas.8212 E) transferir uma apólice de seguro de vida para uma organização não constituída em sociedade, (i) a organização será tratada como uma parceria nos termos dos artigos 761 e 7701, ou (ii) a transferência da apólice de seguro de vida para a organização estará isenta da transferência para Valores da seita 101, quando substancialmente todos os ativos da organização constituem ou consistirão em apólices de seguro de vida na vida dos membros. (15) Seção 102.8212Estados e heranças.8212Se uma transferência é um presente na acepção da seção 102 (a). (16) Seção 105 (h) .8212 Montante pago a indivíduos altamente compensados ​​sob um plano de reembolso de despesas médicas auto-segurado discriminatório.8212Se um plano de reembolso médico auto-seguro satisfaz os requisitos da Seção 105 (h) para um ano do plano. (17) Seção 107.8212 Valor Retrospectivo de Paróquias.8212 Se os montantes distribuídos a um ministro aposentado de um plano de pensão ou anuidade devem ser excluídos do rendimento bruto do ministro como subsídio de presbitério de acordo com a Seção 107. (18) Seção 107.8212Valor Relativo a Paróquias.8212Se Um indivíduo é um 8220minister do gospel8221 para fins de imposto federal. (Também seção 1402 (a) (8), (c) (4) e (e), 3121 (b) (8) (A), e 3401 (a) (9).) (19) Seção 115.8212Income Dos Estados, Municípios, Etc.8212 Os resultados de transações de acordo com um plano ou acordo criado por estatuto estatal, cujo objetivo principal é permitir que os participantes paguem os custos de uma educação pós-secundária para si ou para um beneficiário designado, incluindo: (I) se o plano ou arranjo, em si, é uma entidade separada de um estado e, em caso afirmativo, como o plano ou arranjo é tratado para fins de imposto federal e (ii) se qualquer contrato sob o plano ou acordo é um instrumento de dívida E, em caso afirmativo, como o interesse ou desconto de emissão original atribuível ao contrato é tratado para fins de imposto federal. (Seção 61, 163, 1275, 2501 e 7701.) (20) Seção 115.8212Receito de Estados, Municípios, Etc.8212Se excluir os rendimentos das organizações de sócios estabelecidas pelos Estados exclusivamente para reembolsar os membros por perdas decorrentes de reivindicações de indenização de trabalhadores A partir da renda bruta na seita 115. (21) Seção 115.8212Income de Estados, Municípios, Etc.8212Se algum, mas não todos, o rendimento de uma entidade é do exercício de uma função essencial do governo, a fim de ser excluído do rendimento bruto na seita 115. (22) Seção 117.8212Bolsas Qualificadas.8212Se os montantes pagos a bolsistas e associados de pesquisa são bolsas ou bolsas excluídas dos salários para fins fiscais da FICA. (23) Seção 117.8212Bolsas Qualificadas.8212Se uma bolsa de estudo ou bolsa de estudo relacionada a empregador é excluível do rendimento bruto do empregado, se não houver uma fundação privada intermediária que distribua os subsídios, conforme descrito em Rev. Proc. 76821147, 197682112 C. B. 670. (24) Seção 118.8212Contribuições para o Capital de uma Corporação.8212Se uma transferência de uma intertidade como definido na seção III. B. 2. do Aviso 2016821136, 2016821125 I. R.B. 1029, atende a todas as exigências sob o porto seguro fornecido pelo Aviso 2016821136. (25) Seção 119.8212As refeições ou alojamento fornecido para a conveniência do empregador.8212Se o valor das refeições ou alojamento é excluível do rendimento bruto por um empregado que é um Acionista controlador do empregador. (26) Seção 121.8212Exclusão de Ganho de Venda de Residência Principal.8212Se o imóvel se qualifica como a residência principal do contribuinte8217s. (27) Seção 125.8212Cafeteria Planos.8212Se os montantes usados ​​para fornecer seguro de vida de grupo a título da seção 79, os benefícios de acidentes e de saúde nos segtsect 105 e 106 e os programas de assistência de dependentes sob a seção 129 são includíveis no rendimento bruto dos participantes e considerados 8220wages8221 para fins do sectsect 3401, 3121 e 3306 quando os benefícios são oferecidos através de um plano de cafeteria. (28) Seção 162.8212Despesas comerciais ou de negócios.8212Quando a compensação for razoável em montante. (29) Seção 163.8212Interest.8212As conseqüências de imposto de renda de transações envolvendo 8220shared apreciação mortgage8221 (SAM) empréstimos em que um contribuinte, emprestado dinheiro para comprar imóveis, paga uma taxa fixa de juros sobre o empréstimo hipotecário abaixo da taxa prevalecente do mercado e vai Também pagam ao credor uma porcentagem da valorização do imóvel após a rescisão da hipoteca. Isto aplica-se a todos os acordos SAM nos quais os recursos do empréstimo são usados ​​para atividades comerciais ou empresariais, ou para financiar uma residência pessoal, se os fatos não forem semelhantes aos descritos no Rev. Rul. (30) Seção 170.8212Charitable, etc. Contribuições e presentes.8212Se uma dedução de contribuição de caridade sob a seção 170 é permitida para uma transferência de Uma participação numa sociedade de responsabilidade limitada ou uma sociedade de responsabilidade limitada tributada como uma parceria a uma organização descrita na Secção 170 (c). (31) Seção 170.8212Caritável, Etc. Contribuições e Dons.8212Se um contribuinte que adianta fundos a uma organização de caridade e recebe para isso uma nota promissória pode deduzir como contribuições, em um ano tributável ou em cada um de vários anos, os montantes perdoados pelo contribuinte Em cada um dos vários anos por endosso na nota. (32) Seção 170.8212Caritável, Etc. Contribuições e Dons.8212Se uma organização é ou continua a ser descrita na seção 170 (b) (1) (A) (diferente da cláusula (v)) ou na seita 170 (c) (2 ) 8211 (5), incluindo, por exemplo, se as mudanças nas atividades ou operações de uma organização afetarão ou comprometerá o status da organização como uma organização descrita nessas seções. O Diretor Geral Adjunto (TEGE) determinará, no entanto, sobre questões legais específicas relacionadas com o item 170 (b) (1) (A) ou 170 (c) que não são descritos de outra forma neste procedimento de receita. Ver Rev. Proc. (33) Seção 181.8212Tratamento de certas produções qualificadas de filmes e televisão.8212A determinação nos termos da Seção 1.18182111 (a) (1) e (2) como Para quem é o proprietário de um filme qualificado ou produção de televisão. (34) Seção 199.8212Resumo atribuível a atividades de produção doméstica.8212A determinação sob a seita 1.19982113 (f) (1) a respeito de quem é o contribuinte que tem os benefícios e encargos de propriedade sob os princípios do imposto de renda federal de qualquer propriedade de produção qualificada No ponto 1.19982113 (j) (1)), filme qualificado (conforme definido na secção 1.19982113 (k)) ou utilitários (tal como definido na secção 1.19982113 (l)) durante o período em que ocorre uma actividade qualificada ao abrigo da Secção 199. (35) Seção 213.8212Despesas Médicas, Odontológicas, Etc..8212 Se um gasto de capital para um item que é normalmente usado para fins pessoais, de vida ou familiares, como uma piscina, tem como principal objetivo a assistência médica do contribuinte Ou o cônjuge do contribuinte ou dependente, ou está diretamente relacionado a tal assistência médica. (36) Seção 216.8212Dedução de Impostos, Juros e Depreciação de Negócios pela Cooperative Housing Corporation Tenant-Stockholder.8212Se uma unidade constitui um apartamento em um prédio8221 sob a seção 216 (b) (1) (B). (37) Seção 264.8212Certar Quantias Pagadas em Conexão com Contratos de Seguro.8212 Se a Seção 264 (d) (1) se aplica. (38) Art. 264 (c) (1) .8212 Contratos tratados como contratos de prêmio único. 8212 Se substancialmente todos os prêmios de um contrato de seguro são pagos dentro de um período de 4 anos a partir da data de compra do contrato. Além disso, se um montante depositado está em pagamento de um número substancial de 8221 de prémios futuros sobre tal contrato. (39) Secções 267, 304, 331, 332, 351 e 1502.8212Despesas, Despesas e Juros Relativos a Transações entre Contribuintes Relacionados Resgate através de Utilização de Sociedades Relacionadas Ganho ou Perda para Accionistas em Liquidação de Empresas Liquidação Completa de Subsidiárias Transferência para Sociedade Controlado por Regulamentos de Transferência.8212 O tratamento de transações em que o estoque de uma corporação é transferido com um plano ou intenção que a corporação seja liquidada em uma transação pretendida qualificar sob seção 331. (40) Seção 269.8212Aquisições Feitas Evitar ou Evitar Imposto de Renda .8212Se uma aquisição está dentro do significado da seção 269. (41) Seção 274.8212Deslocação de certas despesas de entretenimento, etc.8212Se um contribuinte que está viajando fora de casa em negócios pode, em vez de comprovar o custo real das refeições, deduzir Um montante diário fixo para despesas com refeições que difira do montante autorizado pelo procedimento de receitas que prevê regras opcionais f Ou fundamentar o montante das despesas de viagem para o período em que a despesa foi paga ou incorridos. (42) Seção 302.8212Distribuições em Resgate de Ações.8212 Se a Seção 302 (b) se aplica quando a contrapartida dada em resgate por uma corporação consiste total ou parcialmente em suas notas a pagar e as ações da acionista são mantidas em depósito ou como garantia para pagamento de As notas com a possibilidade de que o estoque pode ou será devolvido ao acionista no futuro, no caso de inadimplência específica da empresa. (43) Seção 302.8212Distribuições em Reembolso de Ações.8212 Se a Seção 302 (b) se aplica quando a contrapartida dada em resgate por uma corporação em troca de ações de um acionista consiste inteiramente ou em parte na corporação 8217s prometem pagar um montante baseado em ou contingente Sobre os lucros futuros da corporação, quando a promessa de pagar é contingente ao capital de giro ser mantido em um determinado nível, ou qualquer outra contingência similar. (44) Seção 302.8212Distribuições em Resgate de Ações.8212 Se a Seção 302 (b) se aplica a um resgate de ações, se, após o resgate, a corporação distribuidora usar bens que pertençam ao acionista de quem a ação é resgatada e os pagamentos Pela corporação para o uso da propriedade são dependentes dos lucros futuros da corporação ou são subordinados às reivindicações dos credores gerais da corporação. Os pagamentos por uso de bens não serão considerados dependentes de ganhos futuros apenas porque eles são baseados em uma porcentagem fixa de recibos ou vendas. (45) Seção 302.8212Distribuições em Resgate de Ações.8212Se a aquisição ou alienação de ações descrita na Seção 302 (c) (2) (B) tiver ou não, como um de seus propósitos principais, evitar impostos federais sobre a renda Na acepção dessa secção, a menos que os factos e circunstâncias sejam materialmente idênticos aos estabelecidos no Rev. Rul. 85821119, 198582111 C. B. 94 Rev. Rul. 79821167, 197982111 C. B. 128 Rev. Rul. 778211293, 197782112, C. B. 91 Rev. Rul. 578211387, 195782112, C. B. 225 Rev. Rul. 568211584, 195682112 C. B. 179 ou Rev. Rul. 568211556, 195682112 CB 177. (46) Seção 302 (b) (4) e (e) .8212Redenção do Acionista Não Estatal em Liquidação Parcial Liquidação Parcial Definida.8212 O montante do capital de giro atribuível a uma empresa ou parcela de uma empresa rescindida que pode Liquidação parcial. (47) Seção 304.8212Veja seção 3.01 (39), acima. (48) Seção 312.8212Efeito sobre lucros e lucros.8212A determinação do montante de lucros e lucros de uma corporação. (49) Seções 331, 453 e 1239.8212Ganho ou prejuízo para os acionistas em liquidação corporativa Método de parcelamento Ganho da venda de bens depreciáveis ​​entre determinados contribuintes relacionados.8212Os efeitos tributários de uma transação em que há uma transferência de propriedade por uma corporação para um (Ou a transferência de ações para tal entidade seguida de uma liquidação da corporação) quando mais do que um valor nominal da ação dessa corporação eo capital ou interesses benéficos na entidade compradora (ou seja, mais de 20 por cento em valor) pertence às mesmas pessoas, ea contraprestação a ser recebida pela empresa vendedora ou pelos acionistas vendedores inclui uma obrigação de parcelamento da entidade compradora. (50) Seção 331.8212Veja seção 3.01 (39), acima. (51) Secções 332, 351, 355, 368, e 1036.8212 Liquidação Completa de Subsidiárias Transferência para a Sociedade Controlada por Transferente Distribuição de Acções e Valores Mobiliários de uma Sociedade Controlada Definições Relativas a Reorganizações Societárias Acções de Acções da mesma Sociedade.8212Se uma transacção se qualificar em Seções 332, 351, 355 ou 1036 para tratamento não reconhecido ou se constitui uma reorganização societária na acepção da seção 368 e se diversas conseqüências tributárias (como não reconhecimento e base) resultam da aplicação dessa seção. O Serviço, em vez disso, decidirá apenas sobre questões significativas apresentadas em uma transação descrita nas seções 332, 351, 355, 368 ou 1036. Além disso, o Serviço decidirá sobre uma ou mais questões significativas nas seções do Código que tratam das conseqüências tributárias Como não reconhecimento e base) que resultam da qualificação de uma transacção nos termos das secções 332, 351, 355, 368 ou 1036. Ver secção 6.03 da Rev. Proc. 201782111, este Boletim. QUESTÃO SIGNIFICATIVA: Uma questão importante é uma questão específica e específica de direito, desde que uma decisão sobre a questão não seria uma decisão de conforto, conforme definido na seção 6.11 da Rev. Proc. 201782111, ou a conclusão em tal decisão caso contrário não estaria essencialmente livre de dúvida. Um problema é relevante se a resolução da questão é necessária para determinar um elemento do tratamento fiscal da transação. Uma questão é específica se for a articulação mais estreita da questão de gênero. Uma mudança de circunstâncias que surge após uma transação normalmente não apresenta uma questão significativa com relação à transação. Obter uma decisão de carta: Para obter uma carta de decisão sobre uma questão significativa apresentada em uma transação, o contribuinte em seu pedido de decisão de carta deve cumprir todos os requisitos estabelecidos na seção 6.03 da Rev. Proc. 201782111, bem como Rev. Proc. 201782111, em geral. (52) Seção 332.8212Veja seção 3.01 (39), acima. (53) Seção 351.8212Ver as seções 3.01 (39) e (51) acima. (54) Seção 355.8212Distribuição de ações e valores mobiliários de uma empresa controlada.8212Se a distribuição das ações de uma corporação controlada e uma aquisição fazem parte de um plano sob a seção 355 (e). Ver Rev. Proc. CBN 86. Não obstante a frase anterior, o Serviço pode emitir uma decisão sobre o efeito dos resgates de acordo com a Seção 355 (e) até que sejam emitidos regulamentos temporários ou finais relativos a resgates de acordo com a Seção 355 (e) Resultaria em uma aquisição direta ou indireta por uma ou mais pessoas de ações representando uma participação de 50% ou mais na corporação distribuidora ou na corporação controlada que faz parte de um plano sob a seção 355 (e). (55) Seção 355.8212Veja seção 3.01 (51), acima. A aceitação de um procedimento de estimativa ou a aceitabilidade de um procedimento de amostragem específico para determinar a base de estoque adquirida por uma empresa adquirente em uma reorganização descrita na seção 368 (a) (1) (B) . (57) Seção 368.8212Veja seção 3.01 (51), acima. (58) Seção 403 (b) .8212Terrazabilidade do Beneficiário sob Anuidade Comprado pela Seção 501 (c) (3) Organização ou Escola Pública.8212 Se a forma de um plano satisfaz os requisitos da Seção 403 (b) conforme fornecido em Rev. Proc . 201782114, este Boletim. (59) Seção 409A.8212Inclusão no Lucro Bruto da Remuneração Diferida sob os Planos de Remuneração Diferidos Não-Qualificados.8212 As conseqüências do imposto de renda de estabelecer, operar ou participar de um plano de remuneração diferida não qualificado dentro do significado da seita 1.409A82111 (a) se um plano é Descrito na Seção 1.409A82111 (a) (3) (iv) ou (v) se um plano é uma licença de férias de boa-fé, licença por doença ou plano compensatório descrito na seção 1.409A82111 (a) (5) e se um plano Prevê o diferimento da compensação nos termos da Seção 1.409A82111 (b). (60) Seção 411 (d) (3) .8212Terminação ou Cancelamento Parcial Discontinuação de Contribuições.8212Se houver uma terminação parcial de um plano de empregado. O Serviço pode emitir uma carta de determinação envolvendo a rescisão parcial de um plano de empregado. Ver Rev. Proc. 201782114, este Boletim. (61) Seção 414 (d) .8212 Plano Gubernamental.8212Se um plano for um plano governamental de acordo com a Seção 414 (d). (62) Seção 419 (e) .8212 Fundo de Benefícios de Previdência.8212Se um regime de seguro cativo através do qual um empregador oferece seguro de saúde para empregados atuais ou aposentados é um fundo de benefício social. (63) Seção 424.8212Definições e Regras Especiais.8212Se uma substituição de uma nova Opção de Compra de Ações Incentivos (ISO) por uma ISO antiga, ou a suposição de uma ISO antiga, por um empregador por causa de uma transação corporativa constitui uma modificação que resulta em A emissão de uma nova opção por não satisfazer o requisito de ensaio de propagação previsto na alínea a) da secção 424 (1) ou o requisito de ensaio de proporção da secção 1.42582111 (a) (4). O Serviço continuará a pronunciar-se sobre a questão de saber se o novo ISO ou a assunção do antigo ISO dá ao empregado benefícios adicionais não presentes sob a antiga opção na acepção da Secção 424 (a) (2). (64) Section 451.8212General Rule for Taxable Year of Inclusion.8212The tax consequences of a nonqualified unfunded deferred-compensation arrangement with respect to a controlling shareholder-employee eligible to participate in the arrangement. (65) Section 451.8212General Rule for Taxable Year of Inclusion.8212The tax consequences of nonqualified unfunded deferred-compensation arrangements in which the arrangements fail to meet the requirements of Rev. Proc. 92821165, 199282112 C. B. 428, and Rev. Proc. 71821119, 197182111 C. B. 698. (66) Sections 451 and 457.8212General Rule for Taxable Year of Inclusion Nonqualified Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations.8212The tax consequences to unidentified independent contractors in nonqualified unfunded deferred compensation plans. This applies to plans established under sect 451 by employers in the private sector and to plans of state and local governments and tax-exempt organizations under sect 457. However, a ruling with respect to a specific independent contractor8217s participation in such a plan may be issued. (67) Section 451.8212See section 3.01(9), above. (68) Section 453.8212See section 3.01(49), above. (69) Section 457.8212See section 3.01(66), above. (70) Section 457A.8212Nonqualified Deferred Compensation from Certain Tax Indifferent Parties.8212The income tax consequences of establishing, operating, or participating in a nonqualified deferred compensation plan within the meaning of sect 457A(d)(3). (71) Section 501.8212Exemption from Tax on Corporations, Certain Trusts, Etc.8212Whether an organization is or continues to be exempt from taxation under sect 501(a) as an organization described in sectsect 501(c) or 501(d), including, for example, whether changes in an organization8217s activities or operations will affect or jeopardize the organization8217s exempt status. The Associate Chief Counsel (TEGE) will rule, however, on specific legal questions related to sectsect 501(c) or 501(d) that are not otherwise described in this revenue procedure. For example, although the Associate Chief Counsel (TEGE) would not rule on whether a change in a sect 501(c)(3) organization8217s activities would jeopardize the organization8217s exempt status, the Associate Chief Counsel (TEGE) would (subject to the limitations described in this revenue procedure) rule on whether such new activities would further an exempt purpose described in sect 501(c)(3). Ver Rev. Proc. 201782115, this Bulletin, for the procedures for issuing determination letters on tax-exempt status under sect 501. (72) Sections 501, 511, 512, 513, and 514.8212Exemption from Tax on Corporations, Certain Trusts, Etc. Imposition of Tax on Unrelated Business Income of Charitable, Etc. Organizations Unrelated Business Taxable Income Unrelated Trade or Business Unrelated Debt-Financed Income.8212Whether a joint venture between a tax-exempt organization and a for-profit organization affects an organization8217s exempt status or results in unrelated business income. (73) Sections 507, 664, 4941, and 4945.8212Termination of Private Foundation Status Charitable Remainder Trusts Taxes on Self-Dealing Taxes on Taxable Expenditures.8212Issues pertaining to the tax consequences of the termination of a charitable remainder trust (as defined in sect 664) before the end of the trust term as defined in the trust8217s governing instrument in a transaction in which the trust beneficiaries receive their actuarial shares of the value of the trust assets. (74) Section 509.8212Private Foundation Defined.8212Whether an organization is or continues to be described in sect 509(a) including, for example, whether changes in an organization8217s activities or operations will affect or jeopardize the organization8217s status as a public charity described in sect 509(a)(1) 8211 (4). The Associate Chief Counsel (TEGE) will rule, however, on specific legal questions related to sect 509(a) that are not otherwise described in this revenue procedure. Ver Rev. Proc. 201782115, this Bulletin, for the procedures for obtaining determination letters on public charity status under sect 509. (75) Sections 511, 512, 513, and 514.8212Imposition of Tax on Unrelated Business Income of Charitable, Etc. Organizations Unrelated Business Taxable Income Unrelated Trade or Business Unrelated Debt-Financed Income.8212Whether unrelated business income tax issues arise when charitable lead trust assets are invested with charitable organizations. (76) Sections 511, 512, 513, and 514.8212See section 3.01(72), above. (77) Section 529.8212Qualified Tuition Programs.8212Whether a state-run tuition program qualifies under sect 529. (78) Sections 542, 543, and 544.8212Definition of Personal Holding Company Personal Holding Company Income Rules for Determining Stock Ownership.8212Whether the application of sect 544(a) causes a corporation to meet the stock ownership requirements under sect 542(a)(2), sect 543(a)(7), sect 543(a)(6), or sect 543(a)(4). (79) Section 641.8212Imposition of Tax.8212Whether the period of administration or settlement of an estate or a trust (other than a trust described in sect 664) is reasonable or unduly prolonged. (80) Section 642(c).8212Deduction for Amounts Paid or Permanently Set Aside for a Charitable Purpose.8212Allowance of an unlimited deduction for amounts set aside by a trust or estate for charitable purposes when there is a possibility that the corpus of the trust or estate may be invaded. (81) Section 664.8212Charitable Remainder Trusts.8212Whether the settlement of a charitable remainder trust upon the termination of the noncharitable interest is made within a reasonable period of time. (82) Section 664.8212See section 3.01(73), above. (83) Section 671.8212Trust Income, Deductions, and Credits Attributable to Grantors and Others as Substantial Owners.8212Whether the grantor will be considered the owner of any portion of a trust when (i) substantially all of the trust corpus consists or will consist of insurance policies on the life of the grantor or the grantor8217s spouse, (ii) the trustee or any other person has a power to apply the trust8217s income or corpus to the payment of premiums on policies of insurance on the life of the grantor or the grantor8217s spouse, (iii) the trustee or any other person has a power to use the trust8217s assets to make loans to the grantor8217s estate or to purchase assets from the grantor8217s estate, and (iv) there is a right or power in any person that would cause the grantor to be treated as the owner of all or a portion of the trust under sectsect 673 to 677. (84) Section 704(b).8212Determination of Distributive Share.8212Whether the allocation to a partner under the partnership agreement of income, gain, loss, deduction, or credit (or an item thereof) has substantial economic effect or is in accordance with the partner8217s interest in the partnership. (85) Section 761.8212Terms Defined.8212Matters relating to the validity of a partnership or whether a person is a partner in a partnership. (86) Section 761.8212See section 3.01(14), above. (87) Section 856.8212Definition of Real Estate Investment Trust.8212Whether a corporation whose stock is 8220paired8221 with or 8220stapled8221 to stock of another corporation will qualify as a real estate investment trust under sect 856, if the activities of the corporations are integrated. (88) Section 1001.8212Determination of Amount of and Recognition of Gain or Loss.8212Whether the termination of a charitable remainder trust before the end of the trust term as defined in the trust8217s governing instrument, in a transaction in which the trust beneficiaries receive their actuarial shares of the value of the trust assets, is treated as a sale or other disposition by the beneficiaries of their interests in the trust. (89) Section 1001.8212See section 3.01(9), above. (90) Section 1033.8212Involuntary Conversions.8212Whether the replacement or proposed replacement of compulsorily or involuntarily converted property does or does not qualify under sect 1033(a), if the taxpayer has already filed a Federal tax return for the taxable year in which the property was converted. The Service may issue a determination letter in this case. See section 12.01 of Rev. Proc. 201782111, this Bulletin. (91) Section 1036.8212See section 3.01(51), above. (92) Section 1221.8212Capital Asset Defined.8212Whether specialty stock allocated to an investment account by a registered specialist on a national securities exchange is a capital asset. (93) Section 1221.8212Capital Asset Defined.8212Whether the termination of a charitable remainder trust before the end of the trust term as defined in the trust8217s governing instrument, in a transaction in which the trust beneficiaries receive their actuarial shares of the value of the trust assets, is treated as a sale or exchange of a capital asset by the beneficiaries. (94) Section 1239.8212See section 3.01(49), above. (95) Section 1361.8212S Corporation Defined.8212Whether a state law limited partnership electing under sect 301.770182113 to be classified as an association taxable as a corporation has more than one class of stock for purposes of sect 1361(b)(1)(D). The Service will treat any request for a ruling on whether a state law limited partnership is eligible to elect S corporation status as a request for a ruling on whether the partnership complies with sect 1361(b)(1)(D). (96) Section 1502.8212Regulations.8212If a member of an affiliated group fails to file Form 1122 or fails to join in the making of a consolidated return due to a mistake of law or fact, or inadvertence, whether such member will be treated as if it had filed a Form 1122. The Service may issue a determination letter in this case. See section 12.01 of Rev. Proc. 201782111, this Bulletin. But see also section 6.07 of this revenue procedure. (97) Section 1502.8212See section 3.01(39), above. (98) Section 1551.8212Disallowance of the Benefits of the Graduated Corporate Rates and Accumulated Earnings Credit.8212Whether a transfer is within sect 1551. (99) Section 2031.8212Definition of Gross Estate.8212Actuarial factors for valuing interests in the prospective gross estate of a living person. (100) Section 2055.8212Transfers for Public, Charitable, and Religious Uses.8212Whether a charitable contribution deduction under sect 2055 is allowed for the transfer of an interest in a limited partnership or a limited liability company taxed as a partnership to an organization described in sect 2055(a). (101) Section 2512.8212Valuation of Gifts.8212Actuarial factors for valuing prospective or hypothetical gifts of a donor. (102) Section 2522.8212Charitable and Similar Gifts.8212Whether a charitable contribution deduction under sect 2522 is allowable for a transfer of an interest in a limited partnership or a limited liability company taxed as a partnership to an organization described in sect 2522(a). (103) Section 2601.8212Tax Imposed.8212Whether a trust exempt from generation-skipping transfer (GST) tax under sect 26.260182111(b)(1), (2), or (3) of the Generation-Skipping Transfer Tax Regulations will retain its GST exempt status when there is a modification of a trust, change in the administration of a trust, or a distribution from a trust in a factual scenario that is similar to a factual scenario set forth in one or more of the examples contained in sect 26.260182111(b)(4)(i)(E). (104) Sections 3121, 3306, and 3401.8212Definitions.8212For purposes of determining prospective employment status, whether an individual will be an employee or an independent contractor. A ruling with regard to prior employment status may be issued. (105) Sections 3121, 3306, and 3401.8212Definitions.8212Who is the employer of an 8220employee-owner8221 as defined in sect 269A(b)(2). (106) Sections 3121, 3306, and 3401.8212Definitions.8212For purposes of determining employment classification pursuant to the filing of Form SS82118, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding . whether a worker is a bona fide partner and, therefore, not an employee of the business. (107) Section 4052(f)(1).8212Certain Repairs and Modifications Not Treated as Manufacture.8212Whether a chassis repaired or modified using a 8220glider kit8221 is treated as manufactured or produced if the cost of the repairs or modifications does not exceed 75 percent of the retail price of a comparable new chassis. (108) Section 4191.8212Medical Devices.8212Whether a device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans is not a 8220taxable medical device8221 within the meaning of sect 4191(b)(1) due to the application of the exemption provided in sect 4191(b)(2) for eyeglasses, contact lenses, hearing aids, and any other medical device determined by the Secretary to be of a type which is generally purchased by the general public at retail for individual use. (109) Section 4216(b).8212Constructive Sale Price.8212Whether a particular methodology for determining the tax base is allowable under the constructive sale price rules. (110) Sections 4375, 4376, and 4377.8212Health Insurance Self-Insured Health Plans Definitions and Special Rules.8212Whether an arrangement is a specified health insurance policy or an applicable self-insured health plan that is subject to the fee applicable to such arrangements. (111) Sections 4940 and 4942.8212Excise Tax Based on Investment Income Taxes on Failure to Distribute Income.8212Whether an organization is or continues to be an 8220operating foundation8221 described in sect 4942(j)(3) or an 8220exempt operating foundation8221 described in sect 4940(d)(2), including, for example, whether changes in an organization8217s activities or operations will affect or jeopardize the organization8217s status as an operating foundation or exempt operating foundation. The Associate Chief Counsel (TEGE) will rule, however, on specific legal questions related to sectsect 4940(d)(2) or 4942(j)(3) that are not otherwise described in this revenue procedure. Ver Rev. Proc. 201782115, this Bulletin, for the procedures for obtaining determination letters on foundation status under sectsect 4940 and 4942. (112) Section 4941.8212Taxes on Self-Dealing.8212Whether transactions during the administration of an estate or trust meet the requirements of the exception to sect 4941 set forth in sect 53.4941(d)82111(b)(3) of the Private Foundation Excise Tax Regulations, in cases in which a disqualified person issues a promissory note in exchange for property of an estate or trust. (113) Section 4941.8212See section 3.01(73), above. (114) Section 4942.8212See section 3.01(111), above. (115) Section 4945.8212See section 3.01(73), above. (116) Section 4958.8212Taxes on Excess Benefit Transactions.8212Whether a compensation or property transaction satisfies the rebuttable presumption that the transaction is not an excess benefit transaction as described in sect 53.495882116 of the Excess Benefit Transactions Excise Tax Regulations. (117) Section 4975(d).8212Exemptions.8212Whether the renewal, extension, or refinancing of an exempt loan satisfies the requirements of sect 4975(d)(3). Also, whether the pre-payment of employee stock ownership plan (ESOP) loans satisfies the requirements of sect 4975(d)(3) other than with respect to plan termination. (118) Section 4980B.8212Failure to Satisfy Continuation Coverage Requirements of Group Health Plans.8212Whether an action is 8220gross misconduct8221 within the meaning of sect 4980B(f)(3)(B). (See section 3.05 of Rev. Proc. 87821128, 198782111 C. B. 770, 771.) (119) Section 4980H.8212Shared Responsibility for Employers Regarding Health Coverage.8212Whether an employer is required to make an assessable payment under sect 4980(H)(a) or (b). (120) Section 6166.8212Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business.8212Requests involving sect 6166 if there is no decedent. (121) Section 6901.8212Transferred Assets.8212Whether a taxpayer is liable for tax as a transferee. (122) Section 7216.8212Disclosure or Use of Information by Preparers of Returns.8212Whether a criminal penalty is applicable for any disclosure or use of information by preparers of returns. (123) Section 7701.8212Definitions.8212The classification of an instrument that has certain voting and liquidation rights in an issuing corporation but whose dividend rights are determined by reference to the earnings of a segregated portion of the issuing corporation8217s assets, including assets held by a subsidiary. (124) Section 7701.8212Definitions.8212The classification for Federal tax purposes of a fideicomiso or other land trust created under local law, applying the principles of Rev. Rul. 2013821114, 2013821126 I. R.B. 1267, or Rev. Rul. 928211105, 199282112 C. B. 204. (125) Section 7701.8212See section 3.01(14), above. (126) Section 7704.8212Certain Publicly Traded Partnerships Treated as Corporations.8212Whether interests in a partnership that are not traded on an established securities market (within the meaning of sect 7704(b) and sect 1.770482111(b) of the Procedure and Administration Regulations) are readily tradable on a secondary market or the substantial equivalent thereof under sect 1.770482111(c)(1). (127) Section 9815.8212Additional Market Reforms.8212Whether an insured group health plan satisfies the requirements of sect 2716 of the Public Health Service Act, Prohibition on Discrimination in Favor of Highly Compensated Individuals, as incorporated into the Code by sect 9815. .02 General Areas. (1) Whether the economic substance doctrine is relevant to any transaction or whether any transaction complies with the requirements of sect 7701(o). (2) The results of transactions that lack a bona fide business purpose or have as their principal purpose the reduction of Federal taxes. (3) A matter upon which a court decision adverse to the Government has been handed down and the question of following the decision or litigating further has not yet been resolved. (4) A matter involving alternate plans of proposed transactions or involving hypothetical situations. (5) Whether under Subtitle F (Procedure and Administration) reasonable cause, due diligence, good faith, clear and convincing evidence, or other similar terms that require a factual determination exist. (6) A matter involving the regulations governing practice before the Service under 31 CFR Part 10 (reprinted as Treasury Department Circular No. 230). (7) Whether a proposed transaction would subject the taxpayer to a criminal penalty. (8) Whether a completed transaction can be rescinded for Federal income tax purposes. (9) The income tax (including unrelated business income tax) or excise tax consequences of the contribution of stock options to, or their subsequent exercise from, plans described in Part 1 of Subchapter D of Chapter 1 of Subtitle A of the Code. (10) Questions that the Service determines, in its discretion, should not be answered in the general interests of sound tax administration, including due to resource constraints. (11) Any frivolous issue, as that term is defined in section 6.10 of Rev. Proc. 201782111, this Bulletin. (12) A request that does not comply with the provisions of Rev. Proc. 201782111, this Bulletin. SECTION 4. AREAS IN WHICH RULINGS OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED .01 Specific Questions and Problems. (1) Sections 38, 39, 46, and 48.8212General Business Credit Carryback and Carryforward of Unused Credits Amount of Credit Energy Credit.8212Application of these sections if the formal ownership of property is in a party other than the taxpayer, except when title is held merely as security. (2) Section 61.8212Gross Income Defined.8212Determination as to who is the true owner of property in cases involving the sale of securities, or participation interests therein, if the purchaser has the contractual right to cause the securities, or participation interests therein, to be purchased by either the seller or a third party. (3) Sections 61 and 163.8212Gross Income Defined Interest.8212Determinations as to who is the true owner of property or the true borrower of money in cases in which the formal ownership of the property, or the liability for the indebtedness, is in another party. (4) Section 62(c).8212Certain Arrangements Not Treated as Reimbursement Arrangements.8212Whether amounts related to a salary reduction and paid under a purported reimbursement or other expense allowance arrangement will be treated as paid under an 8220accountable plan8221 in accordance with sect 1.6282112(c)(2). (5) Sections 83 and 451.8212Property Transferred in Connection with Performance of Services General Rule for Taxable Year of Inclusion.8212When compensation is realized by a person who, in connection with the performance of services, is granted a nonstatutory option without a readily ascertainable fair market value to purchase stock at a price that is less than the fair market value of the stock on the date the option is granted. (6) Sections 101 and 7702.8212Certain Death Benefits Life Insurance Contract Defined.8212Whether amounts received under an arrangement with an entity that is not regulated as an insurance company may be treated as received under a 8220life insurance contract8221 within the meaning of sectsect 101(a) and 7702. (7) Section 103.8212Interest on State and Local Bonds.8212Whether the interest on state or local bonds will be excludible from gross income under sect 103(a), if the proceeds of issues of bonds (other than advance refunding issues) are placed in escrow or otherwise not expended for a governmental purpose for an extended period of time even though the proceeds are invested at a yield that will not exceed the yield on the state or local bonds prior to their expenditure. (8) Section 103.8212Interest on State and Local Bonds.8212Whether a state or local governmental obligation that does not meet the criteria of section 5 of Rev. Proc. 8982115, 198982111 C. B. 774, is an 8220arbitrage bond8221 within the meaning of former sect 103(c)(2) solely by reason of the investment of the bond proceeds in acquired nonpurpose obligations at a materially higher yield more than 3 years after issuance of the bonds or 5 years after issuance of the bonds in the case of construction issues described in former sect 1.103821113(a)(2)(ii)(E) or sect 1.14882112(e)(2)(ii). (9) Section 141.8212Private Activity Bond Qualified Bond.8212Whether state or local bonds will meet the 8220private business use test8221 and the 8220private security or payment test8221 under sect 141(b)(1) and (2) in situations in which the proceeds are used to finance certain output facilities and, pursuant to a contract to take, or take or pay for, a nongovernmental person purchases 30 percent or more of the actual output of the facility but 10 percent or less of the: (i) subparagraph (5) output of the facility as defined in sect 1.10382117(b)(5)(ii)( b ) (issued under former sect 103(b)), or (ii) available output of the facility as defined in sect 1.14182117(b)(1). In similar situations, the Service will not ordinarily issue rulings or determination letters concerning questions arising under paragraphs (3), (4), and (5) of sect 141(b). (10) Sections 142 and 144(a).8212Exempt Facility Bond Qualified Small Issue Bond.8212Whether an issue of private activity bonds meets the requirements of sect 142 or sect 144(a), if the sum of8212 (i) the portion of the proceeds used to finance a facility in which an owner (or related person) or a lessee (or a related person) is a user of the facility both after the bonds are issued and at any time before the bonds were issued, and (ii) the portion used to pay issuance costs and nonqualified costs equals more than 5 percent of the net proceeds, as defined in sect 150(a)(3). (11) Section 148.8212Arbitrage.8212Whether amounts received as proceeds from the sale of municipal bond financed property and pledged to the payment of debt service or pledged as collateral for the municipal bond issue are sinking fund proceeds within the meaning of former sect 1.103821113(g) (issued under former sect 103(c)) or replaced proceeds described in sect 148(a)(2) (or former sect 103(c)(2)(B)). (12) Sections 162 and 262.8212Trade or Business Expenses Personal, Living, and Family Expenses.8212Whether expenses are nondeductible commuting expenses, except for situations governed by Rev. Rul. 9982117, 199982111 C. B. 361. (13) Section 162(m).8212Certain Excessive Employee Remuneration.8212Whether the deduction limit under sect 162(m) applies to compensation attributable to services performed for a related partnership. (14) Section 163.8212See section 4.01(3), above. (15) Section 165.8212Losses. Whether stock in a corporation has been abandoned. (16) Section 167.8212Depreciation. (i) Useful lives of assets. (ii) Depreciation rates. (iii) Salvage value of assets. (17) Sections 167 and 168.8212Depreciation Accelerated Cost Recovery System.8212Application of those sections in which the formal ownership of property is in a party other than the taxpayer except when title is held merely as security. (18) Section 170.8212Charitable, Etc. Contributions and Gifts.8212Whether a transfer to a pooled income fund described in sect 642(c)(5) qualifies for a charitable contribution deduction under sect 170(f)(2)(A). (19) Section 170.8212Charitable, Etc. Contributions and Gifts.8212Whether a transfer to a charitable remainder trust described in sect 664 that provides for annuity or unitrust payments for one or two measuring lives qualifies for a charitable deduction under sect 170(f)(2)(A). (20) Section 170.8212Charitable, Etc. Contributions and Gifts.8212Whether a taxpayer who transfers property to a charitable organization and thereafter leases back all or a portion of the transferred property may deduct the fair market value of the property transferred and leased back as a charitable contribution. (21) Section 216.8212Deduction of Taxes, Interest, and Business Depreciation by Cooperative Housing Corporation Tenant-Stockholder.8212If a cooperative housing corporation (CHC), as defined in sect 216(b)(1), transfers an interest in real property to a corporation (not a CHC) in exchange for stock or securities of the transferee corporation, which engages in commercial activity with respect to the real property interest transferred, whether (i) the income of the transferee corporation derived from the commercial activity and (ii) any cash or property (attributable to the real property interest transferred) distributed by the transferee corporation to the CHC will be considered as gross income of the CHC for the purpose of determining whether 80 percent or more of the gross income of the CHC is derived from tenant-stockholders within the meaning of sect 216(b)(1)(D). (22) Section 262.8212See section 4.01(12), above. (23) Section 265(a)(2).8212Interest.8212Whether indebtedness is incurred or continued to purchase or carry obligations the interest on which is wholly exempt from the taxes imposed by Subtitle A. (24) Section 302.8212Distributions in Redemption of Stock.8212The tax effect of the redemption of stock for notes, when the payments on the notes are to be made over a period in excess of 15 years from the date of issuance of such notes. (25) Section 302(b)(4) and (e).8212Redemption from Noncorporate Shareholder in Partial Liquidation Partial Liquidation Defined.8212Whether a distribution will qualify as a distribution in partial liquidation under sect 302(b)(4) and (e)(1)(A), unless it results in a 20 percent or greater reduction in (i) gross revenue, (ii) net fair market value of assets, and (iii) employees. (Partial liquidations that qualify as sect 302(e)(2) business terminations are not subject to this provision.) (26) Section 306.8212Dispositions of Certain Stock.8212Whether the distribution, disposition, or redemption of 8220section 306 stock8221 in a closely held corporation is in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes within the meaning of sect 306(b)(4). (27) Sections 331 and 346(a).8212Gain or Loss to Shareholders in Corporate Liquidations Complete Liquidation.8212The tax effect of the liquidation of a corporation by a series of distributions, when the distributions in liquidation are to be made over a period in excess of 3 years from the adoption of the plan of liquidation. (28) Section 351.8212Transfer to Corporation Controlled by Transferor.8212Whether sect 351 applies to the transfer of an interest in real property by a cooperative housing corporation (as described in sect 216(b)(1)) to a corporation in exchange for stock or securities of the transferee corporation, if the transferee engages in commercial activity with respect to the real property interest transferred. (29) Section 355.8212Distribution of Stock and Securities of a Controlled Corporation.8212Whether the active business requirement of sect 355(b) is met when, within the 5-year period described in sect 355(b)(2)(B), a distributing corporation acquired control of a controlled corporation as a result of the distributing corporation transferring cash or other liquid or inactive assets to the controlled corporation in a transaction in which gain or loss was not recognized as a result of the transfer meeting the requirements of sect 351(a) or sect 368(a)(1)(D). (30) Section 355.8212Distribution of Stock and Securities of a Controlled Corporation.8212Any issue relating to the qualification, under sect 355 and related provisions, of a distribution, or another distribution which is part of the same plan or series of related transactions, if, immediately after any such distribution, the fair market value of the gross assets of the trade(s) or business(es) on which the distributing corporation or the controlled corporation relies to satisfy the active trade or business requirement of sect 355(b) is less than five percent of the fair market value of the total gross assets of such corporation. For purposes of determining the fair market value of the total gross assets of such corporation and of the gross assets of such trade(s) or business(es), (i) all members of a separate affiliated group, within the meaning of sect 355(b)(3)(B), are treated as one corporation and (ii) if the distributing corporation or the controlled corporation relies on an active trade or business of a partnership for purposes of sect 355(b), such corporation is treated as owning its ratable share of the gross assets of the partnership. This section 4.01(30) does not apply if (i) all the stock of the controlled corporation that is distributed in the distribution is distributed to one or more members of the affiliated group, as defined in sect 243(b)(2)(A), of which the distributing corporation is a member and (ii) such distribution is not part of a plan or series of related transactions pursuant to which stock of any corporation will be distributed outside such affiliated group in a distribution described in this section 4.01(30) or section 5.01(3) of this revenue procedure. (31) Section 355.8212Distribution of Stock and Securities of a Controlled Corporation.8212Any issue under sect 355(e) other than whether a distribution and an acquisition are part of a plan (i. e. any non-plan issue). Notwithstanding the preceding sentence, the Service generally will rule on a non-plan issue or issues (e. g. whether a corporation constitutes a predecessor of distributing) if an adverse ruling on such non-plan issue or issues would result in there being a direct or indirect acquisition by one or more persons of stock representing a 50-percent or greater interest in the distributing corporation or the controlled corporation that is part of a plan under sect 355(e). (32) Section 441(i).8212Taxable Year of Personal Service Corporations.8212Whether the principal activity of the taxpayer during the testing period for the taxable year is the performance of personal services within the meaning of sect 1.44182113(c)(1)(iii). (33) Section 448(d)(2)(A).8212Limitation on Use of Cash Method of Accounting Qualified Personal Service Corporation.8212Whether 95 percent or more of the time spent by employees of the corporation, serving in their capacity as such, is devoted to the performance of services within the meaning of sect 1.44882111T(e)(4)(i). (34) Section 451.8212General Rule for Taxable Year of Inclusion.8212The tax consequences of a nonqualified deferred compensation arrangement using a grantor trust if the trust fails to meet the requirements of Rev. Proc. 92821164, 199282112 C. B. 422. (35) Section 451.8212General Rule for Taxable Year of Inclusion.8212The income tax consequences as a result of being a beneficiary of a trust that an Indian tribe (as defined in 25 U. S.C. sect 2703(5)) establishes to receive and invest per capita payments for its members under the Indian Gaming Regulatory Act (25 U. S.C. sectsect 2701 through 2721). (36) Section 451.8212See section 4.01(5), above. (37) Section 584.8212Common Trust Funds.8212Whether a common trust fund plan meets the requirements of sect 584. (For sect 584 plan drafting guidance, see Rev. Proc. 92821151, 199282111 C. B. 988.) (38) Section 642.8212Special Rules for Credits and Deductions.8212Whether a pooled income fund satisfies the requirements described in sect 642(c)(5). (39) Section 664.8212Charitable Remainder Trusts.8212Whether a charitable remainder trust that provides for annuity or unitrust payments for one or two measuring lives or for annuity or unitrust payments for a term of years satisfies the requirements described in sect 664. (40) Section 664.8212Charitable Remainder Trusts.8212Whether a trust that will calculate the unitrust amount under sect 664(d)(3) qualifies as a sect 664 charitable remainder trust when a grantor, a trustee, a beneficiary, or a person related or subordinate to a grantor, a trustee, or a beneficiary can control the timing of the trust8217s receipt of trust income from a partnership or a deferred annuity contract to take advantage of the difference between trust income under sect 643(b) and income for Federal income tax purposes for the benefit of the unitrust recipient. (41) Sections 671 to 679.8212Grantors and Others Treated as Substantial Owners.8212In a nonqualified, unfunded deferred compensation arrangement described in Rev. Proc. 92821164, 199282112 C. B. 422, the tax consequences of the use of a trust, other than the model trust described in that revenue procedure. (42) Sections 671 to 679.8212Grantors and Others Treated as Substantial Owners.8212Whether an Indian tribe (as defined in 25 U. S.C. sect 2703(5)) that establishes a trust to receive and invest per capita payments for its members under the Indian Gaming Regulatory Act (25 U. S.C. sectsect 270182112721) is the grantor and owner of the trust. (43) Section 678.8212Person Other than Grantor Treated as Substantial Owner.8212 Whether a person will be treated as the owner of any portion of a trust over which that person has a power to withdraw the trust property (or had such power prior to a release or modification, but retains other powers which would cause that person to be the owner of the trust under sect 671 if the person were the grantor), other than a power which would constitute a general power of appointment within the meaning of sect 2041, if the trust purchases the property from that person with a note and the value of the assets with which the trust was funded by the grantor is nominal compared to the value of the property purchased. (44) Section 851.8212Definition of Regulated Investment Company.8212Any issue relating to the treatment of a corporation as a regulated investment company under sect 851 and related provisions that requires a determination whether a financial instrument or position is a security as defined in the Investment Company Act of 1940. (45) Section 856.8212Definition of Real Estate Investment Trust.8212Whether an outdoor advertising display constitutes real property for purposes of sect 856. However, if the real estate investment trust has made an election under sect1.1033(g)82111(b), the Service may rule on whether an asset that is not within the scope of the election, but is related to the outdoor advertising display, constitutes real property for purposes of sect 856. (46) Section 1031(f).8212Special Rules for Exchanges Between Related Persons.8212Except in the case of (i) a transaction involving an exchange of undivided interests in different properties that results in each taxpayer holdin g either the entire interest in a single property or a larger undivided interest in any of the properties or (ii) a disposition of property in a nonrecognition transaction, whether an exchange described in sect 1031(f) involving related parties, or a subsequent disposition of property involved in the exchange, has as one of its principal purposes the avoidance of Federal income tax, or is part of a transaction (or series of transactions) structured to avoid the purposes of sect 1031(f). (47) Section 1362.8212Election Revocation Termination.8212All situations in which the Service has provided an automatic approval procedure or administrative procedure for an S corporation to obtain relief for late S corporation, qualified subchapter S subsidiary, qualified subchapter S trust, or electing small business trust elections. Ver Rev. Proc. 2013821130, 2013821136 I. R.B. 173. (For instructions on how to seek this relief, see the preceding revenue procedure.) (48) Section 1502.8212Regulations.8212Whether a parent cooperative housing corporation (as defined in sect 216(b)(1)) will be permitted to file a consolidated income tax return with its transferee subsidiary, if the transferee engages in commercial activity with respect to the real property interest transferred to it by the parent. (49) Sections 2035, 2036, 2037, 2038, and 2042.8212Adjustments for Certain Gifts Made Within Three Years of Decedent8217s Death Transfers with Retained Life Estate Transfers Taking Effect at Death Revocable Transfers Proceeds of Life Insurance.8212Whether trust assets are includible in a trust beneficiary8217s gross estate under sect 2035, 2036, 2037, 2038, or 2042 if the beneficiary sells property (including insurance policies) to the trust or dies within 3 years of selling such property to the trust, and (i) the beneficiary has a power to withdraw the trust property (or had such power prior to a release or modification, but retains other powers which would cause that person to be the owner if the person were the grantor), other than a power which would constitute a general power of appointment within the meaning of sect 2041, (ii) the trust purchases the property with a note, and (iii) the value of the assets with which the trust was funded by the grantor is nominal compared to the v alue of the property purchased. (50) Section 2055.8212Transfers for Public, Charitable, and Religious Uses.8212Whether a transfer to a pooled income fund described in sect 642(c)(5) qualifies for a charitable deduction under sect 2055(e)(2)(A). (51) Section 2055.8212Transfers for Public, Charitable, and Religious Uses.8212Whether a transfer to a charitable remainder trust described in sect 664 that provides for annuity or unitrust payments for one or two measuring lives or a term of years qualifies for a charitable deduction under sect 2055(e)(2)(A). (52) Section 2501.8212Imposition of Tax.8212Whether the sale of property (including insurance policies) to a trust by a trust beneficiary will be treated as a gift for purposes of sect 2501 if (i) the beneficiary has a power to withdraw the trust property (or had such power prior to a release or modification, but retains other powers which would cause that person to be the owner if the person were the grantor), other than a power which would constitute a general power of appointment within the meaning of sect 2041, (ii) the trust purchases the property with a note, and (iii) the value of the assets with which the trust was funded by the grantor is nominal compared to the value of the property purchased. (53) Section 2503.8212Taxable Gifts.8212Whether the transfer of property to a trust will be a gift of a present interest in property when (i) the trust corpus consists or will consist substantially of insurance policies on the life of the grantor or the grantor8217s spouse, (ii) the trustee or any other person has a power to apply the trust8217s income or corpus to the payment of premiums on policies of insurance on the life of the grantor or the grantor8217s spouse, (iii) the trustee or any other person has a power to use the trust8217s assets to make loans to the grantor8217s estate or to purchase assets from the grantor8217s estate, (iv) the trust beneficiaries have the power to withdraw, on demand, any additional transfers made to the trust, and (v) there is a right or power in any person that would cause the grantor to be treated as the owner of all or a portion of the trust under sectsect 673 to 677. (54) Section 2514.8212Powers of Appointment.8212If the beneficiaries of a trust permit a power of withdrawal to lapse, whether sect 2514(e) will be applicable to each beneficiary in regard to the power when (i) the trust corpus consists or will consist substantially of insurance policies on the life of the grantor or the grantor8217s spouse, (ii) the trustee or any other person has a power to apply the trust8217s income or corpus to the payment of premiums on policies of insurance on the life of the grantor or the grantor8217s spouse, (iii) the trustee or any other person has a power to use the trust8217s assets to make loans to the grantor8217s estate or to purchase assets from the grantor8217s estate, (iv) the trust beneficiaries have the power to withdraw, on demand, any additional transfers made to the trust, and (v) there is a right or power in any person that would cause the grantor to be treated as the owner of all or a portion of the trust under sectsect 673 to 677. (55) Section 2522.8212Charitable and Similar Gifts.8212Whether a transfer to a pooled incom e fund described in sect 642(c)(5) qualifies for a charitable deduction under sect 2522(c)(2)(A). (56) Section 2522.8212Charitable and Similar Gifts.8212Whether a transfer to a charitable remainder trust described in sect 664 that provides for annuity or unitrust payments for one or two measuring lives or a term of years qualifies for a charitable deduction under sect 2522(c)(2)(A). (57) Section 2601.8212Tax Imposed.8212Whether a trust that is exempt from the application of the generation-skipping transfer tax because it was irrevocable on September 25, 1985, will lose its exempt status if the situs of the trust is changed from the United States to a situs outside of the United States. (58) Section 2702.8212Special Valuation Rules in Case of Transfers of Interests in Trusts.8212Whether annuity interests are qualified annuity interests under sect 2702 if the amount of the annuity payable annually is more than 50 percent of the initial net fair market value of the property transferred to the trust, or if the value of the remainder interest is less than 10 percent of the initial net fair market value of the property transferred to the trust. For purposes of the 10 percent test, the value of the remainder interest is the present value determined under sect 7520 of the right to receive the trust corpus at the expiration of the term of the trust. The possibility that the grantor may die prior to the expiration of the specified term is not taken into account, nor is the value of any reversion retained by the grantor or the grantor8217s estate. (59) Section 2702.8212Special Valuation Rules in Case of Transfers of Interests in Trusts.8212Whether a trust with one term holder satisfies the requirements of sect 2702(a)(3)(A) and sect 25.270282115(c) to be a qualified personal residence trust. (60) Section 2702.8212Special Valuation Rules in Case of Transfers of Interests in Trusts.8212Whether the sale of property (including insurance policies) to a trust by a trust beneficiary is subject to sect 2702 if (i) the beneficiary has a power to withdraw the trust property (or had such power prior to a release or modification, but retains other powers which would cause that person to be the owner if the person were the grantor), other than a power which would constitute a general power of appointment within the meaning of sect 2041, (ii) the trust purchases the property with a note, and (iii) the value of the assets with which the trust was funded by the grantor is nominal compared to the value of the property purchased. (61) Section 3121.8212Definitions.8212Determinations as to which of two entities, under common law rules applicable in determining the employer-employee relationship, is the employer, when one entity is treating the worker as an employee. (62) Section 7702.8212See section 4.01(6), above. .02 General Areas. (1) Any matter in which the determination requested is primarily one of fact, e. g. market value of property, or whether an interest in a corporation is to be treated as stock or indebtedness. Although it is generally inappropriate for the Service to issue a letter ruling on whether an interest in a corporation is stock or indebtedness, there may be instances in which the Service may issue a letter ruling. For example, the Service may issue a letter ruling with respect to an instrument issued by a domestic corporation if (i) the taxpayer believes that the facts strongly support the classification of the instrument as stock and (ii) the taxpayer can demonstrate that there are unique and compelling reasons to justify the issuance of a letter ruling. Before preparing the letter ruling request, the taxpayer should call the Office of Associate Chief Counsel having jurisdiction for the matters on which the taxpayer is seeking a letter ruling to discuss whether the Service will consider issuing a letter ruling for a particular factual situation. To determine which associate office has jurisdiction over a particular issue see section 3 of Rev. Proc. 201782111, this Bulletin. For a list of telephone numbers for the different associate offices, see section 10.07 of Rev. Proc. 201782111. (2) Situations in which the requested ruling deals with only part of an integrated transaction. Generally, a letter ruling will not be issued on only part of an integrated transaction. If, however, a part of a transaction falls under a no-rule area, a letter ruling on other parts of the transaction may be issued. Before preparing the letter ruling request, the taxpayer should call the Office of the Associate Chief Counsel having jurisdiction for the matters on which the taxpayer is seeking a letter ruling to discuss whether a letter ruling will be issued on part of the transaction. To determine which associate office has jurisdiction over a particular issue, see section 3 of Rev. Proc. 201782111, this Bulletin. For a list of telephone numbers for the different associate offices, see section 10.07 of Rev. Proc. 201782111. Notwithstanding the previous paragraph, in connection with transactions described in sect 332, 351, 355, or 1036 and reorganizations within the meaning of sect 368, the Associate Chief Counsel (Corporate) may issue a letter ruling on part of an integrated transaction if and to the extent that the transaction presents a significant issue (within the meaning of section 3.01(51)). See section 6.03 of Rev. Proc. 201782111. (3) Situations in which two or more items or sub-methods of accounting are interrelated. If two or more items or sub-methods of accounting are interrelated, ordinarily a letter ruling will not be issued on a change in accounting method involving only one of the items or sub-methods. (4) The tax effect of any transaction to be consummated at some indefinite future time. (5) Any matter dealing with the question of whether property is held primarily for sale to customers in the ordinary course of a trade or business. (6) The tax effect of a transaction if any part of the transaction is involved in litigation among the parties affected by the transaction, except for transactions involving bankruptcy reorganizations. (7) (a) Situations in which the taxpayer or a related party is domiciled or organized in a foreign jurisdiction with which the United States does not have an effective mechanism for obtaining tax information with respect to civil tax examinations and criminal tax investigations, which would preclude the Service from obtaining information located in such jurisdiction that is relevant to the analysis or examination of the tax issues involved in the ruling request. (b) The provisions of subsection (a) above do not apply if the taxpayer or affected related party (i) consents to the disclosure of all relevant information requested by the Service in processing the ruling request or in the course of an examination in order to verify the accuracy of the representations made and to otherwise analyze or examine the tax issues involved in the ruling request, and (ii) waives all claims to protection of bank or commercial secrecy laws in the foreign jurisdiction with respect to the information requested by the Service. In the event the taxpayer8217s or related party8217s consent to disclose relevant information or to waive protection of bank or commercial secrecy is determined by the Service to be ineffective or of no force and effect, then the Service may retroactively rescind any ruling rendered in reliance on such consent. (8) A matter involving the Federal tax consequences of any proposed Federal, state, local, municipal, or foreign legislation. The Service may provide general information in response to an inquiry. However, the Office of Associate Chief Counsel (TEGE) may issue letter rulings regarding the effect of proposed state, local, or municipal legislation upon an eligible deferred compensation plan under sect 457(b) provided that the letter ruling request relating to the plan complies with the other requirements of Rev. Proc. 201782111, this Bulletin. (9) A letter ruling will not be issued with respect to an issue that is clearly and adequately addressed by statute, regulations, decision of a court, revenue rulings, revenue procedures, notices, or other authority published in the Internal Revenue Bulletin (Comfort Ruling). However, except with respect to issues under sectsect 332, 351, 355, 368, and 1036 and the tax consequences resulting from the application of such Code sections (see generally section 6.03 of Rev. Proc. 201782111, this Bulletin), an Associate office may in its discretion issue a Comfort Ruling if the Associate office is otherwise ruling on another issue arising in the same transaction. (10) Whether an amount received (in periodic payments or as a lump sum) in connection with a legal action or a settlement of a legal action is properly allocated (including an allocation of all payments to one category) to recovery of capital, compensatory damages, punitive damages, dividends, interest, back pay, etc. for Federal tax purposes. (11) The treatment or effects of hook equity, including as a result of its issuance, ownership, or redemption. This section 4.02(11) ordinarily will not apply if (i) an interest8217s status as hook equity is only transitory, such as in a triangular reorganization, or (ii) the treatment of the hook equity is not relevant to the treatment of the overall transaction and issue presented. For this purpose, 8220hook equity8221 means an ownership interest in a business entity (such as stock in a corporation) that is held by another business entity in which at least 50 percent of the interests (by vote or value) in such latter entity are held directly or indirectly by the former entity. However, if an entity directly or indirectly owns all of the equity interests in another entity, the equity interests in the latter entity are not hook equity. (12) Whether a tax-qualified plan satisfies the requirements for qualification under sectsect 401 through 420 and sect 4975(e)(7). These matters are generally handled through the Employee Plans Determinations program as provided in Rev. Proc. 201782114, this Bulletin, Rev. Proc. 2016821137, 2016821129 I. R.B. 136, and Rev. Proc. 2015821136, 2015821127 I. R.B. 20. Notwithstanding the preceding sentence, the Office of Associate Chief Counsel (TEGE) may issue a ruling if (i) the taxpayer has demonstrated to the Office of Associate Chief Counsel8217s (TEGE) satisfaction that the qualification issue involved is unique and requires immediate guidance, (ii) as a practical matter, it is not likely that such issue will be addressed through the determination letter process, and (iii) the Office determines that it is in the interest of good tax administration to provide guidance to the taxpayer with respect to such qualification issue. (13) Any issue that is being considered by the Pension Benefit Guaranty Corporation (PBGC) or the Department of Labor (DOL), and involves the same taxpayer, will be issued at the discretion of the Office of Associate Chief Counsel (TEGE). SECTION 5. AREAS UNDER STUDY IN WHICH RULINGS OR DETERMINATION LETTERS WILL NOT BE ISSUED UNTIL THE SERVICE RESOLVES THE ISSUE THROUGH PUBLICATION OF A REVENUE RULING, A REVENUE PROCEDURE, REGULATIONS, OR OTHERWISE .01 Specific Questions and Problems. (1) Sections 302 and 304.8212Distributions in Redemption of Stock Redemptions Through Use of Related Corporations.8212Treatment of basis in a sect 302304 redemption. See Announcement 2006821130, 200682111 C. B. 879. (2) Sections 351, 358, and 362.8212Transfer to Corporation Controlled by Transferor Basis to Distributees Basis to Corporations.8212The issues described as being under study in Rev. Rul. 200682112, 200682111 C. B. 261. (3) Section 355.8212Distribution of Stock and Securities of a Controlled Corporation.8212Any issue relating to the qualification, under sect 355 and related provisions, of a distribution, or another distribution which is part of the same plan or series of related transactions, if, immediately after any such distribution, all of the following conditions exist: (i) the fair market value of the gross investment assets of the distributing corporation or the controlled corporation is two-thirds or more of the fair market value of its total gross assets (ii) the fair market value of the gross assets of the trade(s) or business(es) on which the distributing corporation or the controlled corporation relies to satisfy the active trade or business requirement of sect 355(b) is less than 10 percent of the fair market value of its gross investment assets and (iii) the ratio of the fair market value of the gross investment assets to the fair market value of the gross assets other than the gross investment assets of the distributing corporation or the controlled corporation is three times or more of such ratio for the other corporation (i. e. the controlled corporation or the distributing corporation, respectively). For purposes of determining the fair market value of the distributing corporation8217s and the controlled corporation8217s gross investment assets, gross assets other than gross investment assets, gross assets of the trade or business, and total gross assets, all members of such corporation8217s separate affiliated group, within the meaning of sect 355(b)(3)(B), are treated as one corporation. If the distributing corporation or the controlled corporation relies on an active trade or business of a partnership for purposes of sect 355(b), then for purposes of determining the fair market value of the gross assets of the trade(s) or business(es) on which the distributing corporation or the controlled corporation relies to satisfy the active trade or business requirement of sect 355(b), such corporation is treated as owning its ratable share of the gross assets of the partnership. For purposes of this section 5.01(3), 8220investment assets8221 has the meaning given such term by sect 355(g)(2)(B), except as follows: (i) in the case of stock or securities in a corporation any stock of which is traded on (or subject to the rules of) an established financial market within the meaning of sect 1.1092(d)82111(b) (publicly traded stock), sect 355(g)(2)(B)(iv) is applied by substituting 822050-percent8221 for 822020-percent8221 (ii) except as provided in clause (iv) of this sentence, an interest in a publicly traded partnership (as defined in sect 7704(b), regardless of whether such partnership is treated as a corporation pursuant to sect 7704(a)) is treated in the same manner as publicly traded stock (iii) except as provided in clause (iv) of this sentence, an interest in a partnership that is not a publicly traded partnership is treated in the same manner as stock which is not publicly traded stock and (iv) in the case of an interest in a partnership (other than a publ icly traded partnership treated as a corporation pursuant to sect 7704(a)), the active trade or business of which is taken into account by the distributing corporation or the controlled corporation for purposes of sect 355(b), or would be taken into account without regard to the five-year requirement of sect 355(b)(2)(B), clauses (ii) and (iii) of this sentence do not apply. The Service also will not rule on any issue relating to the qualification, under sect 355 and related provisions, of a distribution if, as part of a plan or series of related transactions, investment assets are disposed of, or property, including property qualifying as an active trade or business within the meaning of sect 355(b), is acquired with a principal purpose of avoiding this section 5.01(3). This section 5.01(3) does not apply if (i) all the stock of the controlled corporation that is distributed in the distribution is distributed to one or more members of the affiliated group, as defined in sect 243(b)(2)(A), of which the distributing corporation is a member and (ii) such distribution is not part of a plan or series of related transactions pursuant to which stock of any corporation will be distributed outside such affiliated group in a distribution described in this section 5.01(3) or in section 4.01(30) of this revenue procedure. (4) Sections 355 and 361.8212Distribution of Stock and Securities of a Controlled Corporation Nonrecognition of Gain or Loss to Corporations Treatment of Distributions.8212Whether either sect 355 or sect 361 applies to a distributing corporation8217s distribution of stock or securities of a controlled corporation in exchange for, and in retirement of, any putative debt of the distributing corporation if such distributing corporation debt is issued in anticipation of the distribution. (5) Section 358.8212See section 5.01(2), above. (6) Section 361.8212See section 5.01(4), above. (7) Section 362.8212See section 5.01(2), above. (8) Section 613A.8212Limitations on Percentage Depletion in Case of Oil and Gas Wells.8212Whether the sale of oil or gas, or any product derived from oil or gas, is a bulk sale for purposes of sect 613A(d)(2). (9) Sections 661 and 662.8212Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus.8212Whether the distribution of property by a trustee from an irrevocable trust to another irrevocable trust (sometimes referred to as a 8220decanting8221) resulting in a change in beneficial interests is a distribution for which a deduction is allowable under sect 661 or which requires an amount to be included in the gross income of any person under sect 662. (10) Section 1014.8212Basis of Property Acquired from a Decedent.8212Whether the assets in a grantor trust receive a sect 1014 basis adjustment at the death of the deemed owner of the trust for income tax purposes when those assets are not includible in the gross estate of that owner under chapter 11 of subtitle B of the Internal Revenue Code. (11) Section 2036.8212Transfers with Retained Life Estate.8212Whether the corpus of a trust will be included in a grantor8217s estate when the trustee of the trust is a private trust company owned partially or entirely by members of the grantor8217s family. (12) Section 2038.8212Revocable Transfers.8212Whether the corpus of a trust will be included in a grantor8217s estate when the trustee of the trust is a private trust company owned partially or entirely by members of the grantor8217s family. (13) Section 2041.8212Powers of Appointment.8212Whether the corpus of a trust will be included in an individual8217s estate when the trustee of the trust is a private trust company owned partially or entirely by members of the individual8217s family. (14) Section 2501.8212Imposition of Tax.8212Whether the distribution of property by a trustee from an irrevocable trust to another irrevocable trust (sometimes referred to as a 8220decanting8221) resulting in a change in beneficial interests is a gift under sect 2501. (15) Sections 2601 and 2663.8212Tax Imposed Regulations.8212Whether the distribution of property by a trustee from an irrevocable generation-skipping transfer tax (GST) exempt trust to another irrevocable trust (sometimes referred to as a 8220decanting8221) resulting in a change in beneficial interests is the loss of GST exempt status or constitutes a taxable termination or taxable distribution under sect 2612. (16) Sections 4966 and 4967.8212Taxes on Taxable Distributions Taxes on Prohibited Benefits.8212Issues involving interpretation of sectsect 4966 and 4967 regarding distributions from donor advised funds. (17) Section 6050P.8212Returns Relating to the Cancellation of Indebtedness by Certain Entities.8212Whether amounts reduced pursuant to the terms of a debt instrument are reportable under sect 6050P and the regulations. (18) Section 6050P.8212Returns Relating to the Cancellation of Indebtedness by Certain Entities. Whether amounts discharged in a nonlending transaction are reportable under sect 6050P and the regulations. (19) Section 6109.8212Identifying Numbers. The proper assignment or retention of an employer identification number (EIN) in the case of a reorganization within the meaning of sect 368(a)(1)(F) if the transferor corporation becomes disregarded as an entity separate from its owner under sect 301.770182113. .02 General Areas. Whether transfers of stock, money, or other property by a person to a corporation and transfers of stock, money, or property by that corporation to that person (or a person related to such person) in what are ostensibly two separate transactions (so-called 8220north8211south8221 transactions), at least one of which is a distribution with respect to the corporation8217s stock, a contribution to the corporation8217s capital, or an acquisition of stock, are respected as separate transactions for Federal income tax purposes. SECTION 6. AREAS COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED 01 Section 338.8212Certain Stock Purchases Treated as Asset Acquisitions.8212All requests for an extension of time under sect 301.910082113 within which to make an election under sect 338(g) or (h)(10) where the Service has provided an administrative procedure to seek such an extension. Ver Rev. Proc. 2003821133, 200382111 C. B. 803 (extension automatically granted to certain persons required to file Form 8023 to make a valid sect 338 election that have not filed Form 8023 by its due date). 02 Section 442.8212Change of Annual Accounting Period.8212All requests for a change in annual accounting period where the Service has provided an automatic change procedure for obtaining such a change in annual accounting period. Ver Rev. Proc. 2002821139, 200282111 C. B. 1046 (general procedures for prior approval), as clarified and modified by Notice 2002821172, 200282112 C. B. 843, and modified by Rev. Proc. 2003821134, 200382111 C. B. 856 Rev. Proc. 2006821145, 200682112 C. B. 851 (certain corporations), as clarified and modified by Rev. Proc. 2007821164, 200782112 C. B. 818 Rev. Proc. 2006821146, 200682112 C. B. 859 (partnership, S corporation, personal service corporation, or trust) and Rev. Proc. 2003821162, 200382112 C. B. 299 (individual seeking a calendar year). 03 Section 446.8212General Rule for Methods of Accounting.8212Except as otherwise specifically provided in applicable procedures published in the Internal Revenue Bulletin, all requests for a change in method of accounting where the Service has provided an automatic change request procedure for obtaining such a change in method of accounting. See the automatic change request procedures listed in section 9.22 of Rev. Proc. 201782111, this Bulletin. 04 Section 461.8212General Rule for Taxable Year of Deduction.8212All requests for making or revoking an election under sect 461 where the Service has provided an administrative procedure for making or revoking such an election under sect 461. See Rev. Proc. 92821129, 199282111 C. B. 748 (dealing with the use of an alternative method for including in basis the estimated cost of certain common improvements in a real estate development). 05 Section 704(c).8212Contributed Property.8212Requests from Qualified Master Feeder Structures, as described in section 4.02 of Rev. Proc. 2001821136, 200182111 C. B. 1326, for permission to aggregate built-in gains and losses from contributed qualified financial assets for purposes of making sect 704(c) and reverse sect 704(c) allocations. 06 Section 1362.8212Election Revocation Termination.8212All situations in which an S corporation qualifies for automatic late S corporation relief under Rev. Proc. 2013821130, 2013821136 I. R.B. 173. 07 Sections 1502, 1504, and 1552.8212Regulations Definitions Earnings and Profits.8212All requests for waivers or consents on consolidated return issues where the Service has provided an administrative procedure for obtaining such waivers or consents on consolidated return issues. Ver Rev. Proc. 2014821124, 2014821113 I. R.B. 879 (certain subsidiary members treated as if they filed a Form 1122 even though they failed to do so) Rev. Proc. 2002821132, 200282111 C. B. 959, as modified by Rev. Proc. 2006821121, 200682111 C. B. 1050 (certain corporations seeking reconsolidation within the 5-year period specified in sect 1504(a)(3)(A)) Rev. Proc. 90821139, 199082112 C. B. 365, as modified by Rev. Proc. 2006821121, and as clarified by Rev. Proc. 90821139A, 199082112 C. B. 367 (certain affiliated groups of corporations seeking, for earnings and profits determinations, to make an election or a change in their method of allocating the group8217s consolidated Federal income tax liability) and Rev. Proc. 89821156, 198982112 C. B. 643, as modified by Rev. Proc. 2006821121 (certain affiliated groups of corporations seeking to file a consolidated return in which member(s) of the group use a 52821153 week taxable year). 08 Section 7701.8212Definitions.8212All requests for an extension of time under sect 301.910082113 within which to make an entity classification election under sect 301.770182113 where the Service has provided an administrative procedure to seek such an extension. Ver Rev. Proc. 2009821141, 2009821139 I. R.B. 439 (extension automatically granted to certain persons required to file Form 8832 to make a valid entity classification election that have not filed Form 8832 by its due date). SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U. S.C. sect 3507) under control number 1545-1522. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number. The collections of information in this revenue procedure are in sections 2.03 and 3.01(51). This information is required to evaluate whether the request for a letter ruling or determination letter is not covered by the provisions of this revenue procedure. The collections of information are required to obtain a letter ruling or determination letter. The likely respondents are businesses or other for-profit institutions. The estimated total annual reporting andor recordkeeping burden of this revenue procedure, and Rev. Proc. 201782111, this Bulletin is 316,020 hours. The estimated annual burden per respondentrecordkeeper varies from 1 hour to 200 hours, depending on individual circumstances, with an estimated average burden of 80 hours. The estimated number of respondents andor record keepers is 3,956. The estimated annual frequency of responses is on occasion. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U. S.C. sect 6103. DRAFTING INFORMATION The principal author of this revenue procedure is Jean Broderick of the Office of Associate Chief Counsel (Corporate). For further information about this revenue procedure, please contact Ms. Broderick at (202) 317-6848 (not a toll-free number), or call the associate office contacts listed in section 10.07 of Rev. Proc. 201782111, this Bulletin. See section 3 of Rev. Proc. 201782111 to determine which associate office has jurisdiction over a particular issue.