Kasus Koin Kayu Air Tite Kasus koin kayu ini dibuat dari kayu laminasi dengan hidangkan kuningan. Setiap kotak memiliki kartu atas, kartu display, kartu reflektor, felt bottom dan kotak pelindung putih. Kasus ini memiliki area jepit ibu jari untuk membuka dan melangsingkan sudut yang mudah untuk membantu penutupan yang aman. (Catatan: penutupan magnetis bukanlah fitur penguncian) Kasus presentasi tersedia dalam beberapa konfigurasi untuk kapsul koin AirTite. Kasus slab bersertifikat juga tersedia dalam model PC4 PC7. Lihat daftar konfigurasi untuk rinciannya. Kasus Presentasi Koin Kayu ini hanya tersedia khusus. Pengiriman biasanya memakan waktu 10 sampai 14 hari kerja. ITEM INI AKAN MENUNJUKKAN PENGIRIMAN SELURUH ORDER ANDA. Apakah Anda memerlukan bantuan untuk memilih konfigurasi yang tepat untuk kotak display Anda Klik di sini untuk tutorial. PC-3 Wood Coin Presentation Case Apakah Anda memerlukan bantuan untuk memilih konfigurasi yang tepat untuk kotak display Anda Klik di sini untuk tutorial. PC-4 Wood Coin Presentation Case Apakah Anda memerlukan bantuan untuk memilih konfigurasi yang tepat untuk display case Anda Klik di sini untuk tutorial. PC-5 Wood Coin Presentation Case Apakah Anda memerlukan bantuan untuk memilih konfigurasi yang tepat untuk kotak display Anda Klik di sini untuk tutorial. PC-6 Wood Coin Presentation Case Apakah Anda memerlukan bantuan untuk memilih konfigurasi yang tepat untuk kotak display Anda Klik di sini untuk tutorial. Catatan Kasus Perakitan Presentasi: Merakit kasusnya sederhana. Tempatkan Pemegang Koin Air-Tite, satu per satu, ke kartu display dengan meletakkan dudukannya pada permukaan yang rata dan tekan kartu display di atasnya dengan sisi kertas yang timbul menghadap dudukan dan sisi velour menghadap Anda. Terapkan tekanan sampai dudukannya rata dengan bagian belakang kartu display, sisi kertas sedikit miring untuk membantu perakitan. Ulangi prosedur ini untuk masing-masing pemegang kartu tampilan ganda. Saat semua pemegang dirakit di kartu display, geser kartu ke dalam kasus ini. Jika Anda perlu melepas dudukannya, dorong dengan hati-hati dudukannya dari bagian belakang kartu display sehingga muncul di sisi kertas yang timbul. BAGIAN 1. TUJUAN DAN SIFAT PERUBAHAN 01 Tujuan prosedur pendapatan ini adalah untuk memperbarui Rev Proc. 201682113, 201682111 I. R.B. 126, dengan memberikan daftar revisi dari bidang-bidang Kode Pendapatan Internal di bawah yurisdiksi Penasihat Kepala Associate (Korporat), Kepala Penasihat Associate (Institusi Keuangan dan Produk), Kepala Penasihat Associate (Pajak Penghasilan dan Akuntansi), Associate Chief Counsel (Passthroughs and Special Industries), Kepala Penasihat Associate (Prosedur dan Administrasi), dan Associate Chief Counsel (Pengecualian Pajak dan Entitas Pemerintah) (TUGU) berkaitan dengan isu-isu dimana Dinas Pendapatan Internal (8220Service8221) tidak akan Menerbitkan surat keputusan atau surat keputusan. Untuk daftar wilayah di bawah yurisdiksi Associate Chief Counsel (International) yang berkaitan dengan isu-isu internasional dimana Dinas tidak akan menerbitkan surat keputusan atau surat keputusan, lihat Rev. Proc. 201782117, Buletin ini. Untuk daftar wilayah di bawah yurisdiksi Komisaris, Bagian Pengecualian Pajak dan Bagian Entitas Pemerintah yang berkaitan dengan masalah, organisasi yang dikecualikan, rencana, atau amandemen rencana dimana Dinas akan dan tidak akan mengeluarkan keputusan atau surat keputusan, lihat Wahyu Proc. 201782114 dan Pendeta Proc. 201782115, Buletin ini. .02 Perubahan. (1) Bagian 3.01 (24), tentang sekte 118, telah ditambahkan. (2) Bagian 3.01 (51), mengenai definisi edisi 8220 yang signifikan8221, telah dimodifikasi. (3) Bagian 3.01 (54), mengenai sekte 355, telah dimodifikasi untuk menghapus ketentuan yang berkaitan dengan tujuan dan perangkat bisnis, sesuai dengan Rev. Proc. 2016821145, 2016821137 I. R.B. 344. (4) Bagian 3.01 (62), tentang sekte 419 (e), telah ditambahkan. (5) Bagian lama 4.01 (30), mengenai RICs dan REITs pada sekte tertentu 355 transaksi, telah dihapus. (6) Bagian 4.01 (44), mengenai sekte 851, telah ditambahkan untuk memasukkan ketentuan-ketentuan Pdt. 2016821150, 2016821143 I. R.B. 522. (7) Bagian 4.02 (12), mengenai Determinasi Rencana Kerja Karyawan, telah diperbaharui untuk mencerminkan bahwa Pengantar Proc. 2007821144, 2007821128 I. R.B. 54, telah diklarifikasi, dimodifikasi, dan digantikan oleh Pendeta Proc. 2016821137, 2016821129 I. R.B. 136. (8) Bagian lama 5.01 (1), tentang sekte 148, telah dihapus. (9) Bagian lama 5.01 (4), mengenai perolehan kendali dalam sekte 355 transaksi, telah dihapus sesuai dengan Pdt. 2016821140, 2016821132 I. R.B. 228. BAGIAN 2. LATAR BELAKANG, RUANG LINGKUP APLIKASI, DAN ISU NO-ATURAN BAGIAN DARI TRANSAKSI TERPADU .01 Latar Belakang. Kapan pun sesuai dengan kepentingan administrasi pajak yang baik, adalah kebijakan Layanan untuk menjawab pertanyaan perorangan dan organisasi mengenai status mereka untuk tujuan perpajakan dan dampak pajak dari tindakan atau transaksi mereka, sebelum pengajuan pengembalian atau laporan yang Diwajibkan oleh undang-undang pendapatan. Dalam rencana kerja karyawan diuraikan di bagian 5.15 dari Rev. Proc. 201782111, Buletin ini, Associate Chief Counsel (TUGU) dapat menerbitkan surat keputusan setelah mengajukan pengembalian atau laporan yang diminta oleh undang-undang perpajakan. Namun, ada beberapa wilayah di mana, karena sifat inheren faktual dari masalah yang terlibat, atau karena alasan lain, Layanan tidak akan mengeluarkan keputusan atau surat keputusan. Bidang ini ditetapkan dalam empat bagian dari prosedur pendapatan ini. Bagian 3 mencerminkan bidang-bidang di mana keputusan atau surat keputusan tidak akan diterbitkan. Bagian 4 menetapkan daerah-daerah di mana keputusan atau surat keputusan biasanya tidak diterbitkan. Tidak biasanya, alasan unik dan kuat harus ditunjukkan untuk membenarkan penerbitan surat keputusan atau surat keputusan. Bagian 5 menetapkan daerah-daerah di mana Dinas sementara tidak mengeluarkan keputusan atau surat keputusan karena hal-hal tersebut sedang dipelajari. Akhirnya, bagian 6 dari prosedur pendapatan ini mencantumkan area spesifik di mana Dinas biasanya tidak mengeluarkan keputusan karena Layanan telah memberikan prosedur persetujuan otomatis untuk masalah ini. Lihat Wahyu Proc. 201782111, Buletin ini, khususnya bagian 6 keterangan 8220Di mana keadaan dari layanan tersebut tidak mengeluarkan surat keputusan atau surat keputusan8221 untuk instruksi umum dan situasi lain dimana biasanya layanan tersebut tidak menerbitkan surat keputusan atau surat ketetapan. Sehubungan dengan item yang tercantum, keputusan pendapatan atau prosedur pendapatan dapat dipublikasikan di Buletin Pendapatan Internal dari waktu ke waktu untuk memberikan panduan umum mengenai posisi Layanan. Penambahan atau penghapusan prosedur pendapatan ini serta penyajian kembali barang-barang yang tercantum akan dilakukan dengan modifikasi prosedur pendapatan ini. Perubahan akan dipublikasikan saat terjadi sepanjang tahun dan akan digabungkan setiap tahun dalam prosedur pendapatan baru yang diterbitkan sebagai prosedur pendapatan ketiga tahun ini. Daftar ini tidak boleh dianggap all-inclusive karena Layanan mungkin menolak mengeluarkan surat keputusan atau surat keputusan bila sesuai dengan kepentingan administrasi perpajakan yang baik (termasuk karena keterbatasan sumber daya) atau alasan lain bilamana dijamin oleh fakta atau keadaan Dari kasus tertentu Keputusan untuk tidak mengatur kasus individual (jika dibandingkan dengan masalah pola kehadiran yang signifikan) tidak dilaporkan dalam prosedur penerimaan ini dan tidak akan ditambahkan ke revisi berikutnya. Jika Layanan menentukan bahwa tidak demi kepentingan administrasi perpajakan yang baik untuk mengeluarkan surat keputusan atau surat keputusan karena keterbatasan sumber daya, perusahaan tersebut akan menerapkan pendekatan yang konsisten berkenaan dengan pembayar pajak yang meminta keputusan mengenai masalah yang sama. Layanan juga akan mempertimbangkan untuk menambahkan masalah ke daftar aturan tidak ada pada kesempatan pertama. Lihat bagian 6.02 dari Pengantar Proc. 201782111, Buletin ini. .02 Lingkup Aplikasi. Prosedur penerimaan ini tidak menghalangi penyampaian permintaan saran teknis ke Kantor Nasional dari kantor lain Layanan. .03 No-Rule Issues Bagian dari Transaksi Terpadu. Jika tidak mungkin bagi Layanan untuk menentukan konsekuensi pajak dari transaksi terpadu tanpa mengetahui penyelesaian suatu masalah dimana Jasa tidak akan mengeluarkan keputusan atau surat keputusan berdasarkan prosedur pendapatan ini yang melibatkan sebagian dari transaksi atau transaksi terkait, Wajib pajak harus menyatakan dalam permintaan kepada pengetahuan dan kepercayaan wajib pajak terbaik tentang konsekuensi pajak dari masalah yang tidak berlaku. Surat keputusan atau surat keputusan Service8217 akan menyatakan bahwa Layanan tidak mempertimbangkan, dan tidak ada pendapat yang diungkapkan atas, masalah itu. Dalam kasus yang sesuai, Layanan dapat menolak untuk mengeluarkan keputusan atau surat keputusan mengenai transaksi terpadu tersebut karena relevansinya dengan masalah tanpa peraturan, terlepas dari perwakilan wajib pajak. Lihat juga bagian 4.02 (2) dari prosedur penerimaan ini. BAGIAN 3. AREA DALAM KETENTUAN ATAU PENENTUAN SURAT TIDAK AKAN DIPERHATIKAN .01 Pertanyaan dan Permasalahan Khusus. (1) Bagian 42.8212Kredit Perumahan Rendah Pendapatan.8212 Di bawah sekte 42 (j) (4) (E) kerugian telah dipulihkan melalui rekonstruksi atau penggantian dalam jangka waktu yang wajar. Layanan dapat mengeluarkan surat keputusan dalam kasus ini. Lihat bagian 12 dari Wahyu Proc. 201782111, Buletin ini. (2) Bagian 45.8212Electricity Diproduksi dari Sumber Energi Terbarukan Tertentu, Dll.8212 Alokasi melalui kemitraan kredit sekte 45, keabsahan kemitraan, atau apakah wajib pajak adalah mitra yang sah dalam kemitraan. (3) Bagian 45.8212Electricity Diproduksi dari Sumber Energi Terbarukan Tertentu, Dll.8212Apakah wajib pajak memenuhi persyaratan sekte 45 atau Pemberitahuan 2010821154, 2010821140 I. R.B. 403, untuk batubara olahan. (4) Bagian 45 dan 48.8212Electricity Diproduksi dari Sumber Energi Terbarukan Tertentu, Dll. Kredit Energi.8212Penggunaan awal persyaratan konstruksi di bawah sekte 45 (d) dan sekte 48 (a) (5). (5) Bagian 47.8212Rehabilitasi Kredit.8212 Alokasi melalui kemitraan sekte 47 kredit rehabilitasi, keabsahan kemitraan, atau apakah wajib pajak merupakan mitra yang sah dalam kemitraan. (6) Bagian 48.8212Lihat bagian 3.01 (4) di atas. (7) Bagian 61.8212 Penghasilan Seberang yang Ditetapkan.8212Apakah jumlah yang ditangguhkan secara sukarela oleh wajib pajak berdasarkan rencana kompensasi tangguhan yang dipelihara oleh organisasi yang dijelaskan dalam sekte 501 (selain rencana yang memenuhi syarat yang dipelihara oleh majikan yang memenuhi syarat sesuai dengan ketentuan sekte 457 (b )) Saat ini termasuk dalam pendapatan kotor wajib pajak8217. (8) Bagian 61.8212 Penghasilan Seberang yang Ditetapkan.8212Apakah pengaturan asuransi jiwa split-dollar diubah dengan klausul 82181 dalam arti sekte 1.61821122 (j) (2) dari Peraturan Pajak Penghasilan. (Juga sekte 83, 301, 1401, 2501, 3121, 3231, 3306, 3401, dan 7872.) (9) Bagian 61, 451, dan 1001.8212Data Pengambilan Keputusan Pendapatan Rugi untuk Tahun Kena Pajak Inklusi Penentuan Jumlah dan Pengakuan Gain atau Loss.8212Apakah, berdasarkan otorisasi oleh agen negara yang sesuai untuk memulihkan biaya tertentu sesuai dengan undang-undang pemulihan biaya negara yang ditentukan, perusahaan utilitas milik investor menyadari pendapatan atas: (i) penciptaan hak tak berwujud benar (ii) transfer Hak kekayaan tidak berwujud itu atau (iii) sekuritisasi hak tak berwujud benar. (10) Bagian 79.8212Perdagangan Jiwa Jangka Panjang yang Dibeli untuk Karyawan.8212Apakah rencana asuransi kelompok untuk 10 atau lebih karyawan memenuhi syarat sebagai asuransi jangka panjang, jika jumlah asuransi tidak dihitung berdasarkan formula yang memenuhi persyaratan sekte 1.7982111 (C) (2) (ii) Peraturan Pajak Penghasilan memiliki kelompok yang terdiri dari kurang dari 10 orang karyawan. (11) Bagian 83.8212Penjualan yang Ditransfer dalam Hubungan dengan Kinerja Jasa.8212Apakah suatu pembatasan merupakan risiko penyitaan yang substansial, jika karyawan tersebut adalah pemegang saham pengendali. Juga, apakah transfer telah terjadi, jika jumlah yang dibayarkan untuk properti tersebut melibatkan kewajiban nonrecourse. (12) Bagian 83.8212Penjualan yang Ditransfer dalam Hubungan dengan Kinerja Jasa.8212Perusahaan mana yang berhak atas pemotongan berdasarkan sekte 83 (h) dalam kasus di mana perusahaan mengalami pembagian perusahaan, jika faktanya tidak serupa dengan yang dijelaskan dalam Wahyu. Rul. 200282111, 200282111 CB 268. (13) Bagian 101.8212Ketentuan Kematian yang Pasti.8212Apakah telah ada transfer nilai untuk tujuan sekte 101 (a) dalam situasi yang melibatkan pemberi dan kepercayaan bila (i) secara substansial seluruh korpus kepercayaan terdiri Atau akan terdiri dari polis asuransi tentang kehidupan pemberi atau pasangan pemberi kerja, (ii) wali amanat atau orang lain memiliki wewenang untuk menerapkan pendapatan atau korpus kepercayaan kepada pembayaran premi atas polis asuransi mengenai kehidupan Pemberi wasiat atau pasangan pemberi penghargaan, (iii) wali amanat atau orang lain memiliki wewenang untuk menggunakan aset kepercayaan untuk memberikan pinjaman ke perkebunan pemberi pinjaman atau untuk membeli aset dari perkebunan pemberi pinjaman, dan (iv) ada hak atau kekuasaan dalam Setiap orang yang akan menyebabkan pemberi hibah diperlakukan sebagai pemilik dari semua atau sebagian kepercayaan di bawah sekte 673 sampai 677. (14) Bagian 101, 761, dan 7701.8212Tentu Manfaat Kematian Ketentuan yang Ditetapkan Definisi.8212Apakah, sehubungan dengan E transfer polis asuransi jiwa ke organisasi yang tidak berhubungan, (i) organisasi akan diperlakukan sebagai kemitraan di bawah sekte 761 dan 7701, atau (ii) pengalihan polis asuransi jiwa ke organisasi akan dikecualikan dari pemindahan Aturan nilai sekte 101, bila secara substansial seluruh aset organisasi terdiri atau terdiri dari polis asuransi jiwa untuk kehidupan anggota. (15) Bagian 102.8212Gifts and Inheritances.8212Apakah transfer adalah hadiah dalam arti sekte 102 (a). (16) Bagian 105 (h) .8212Amount Dibayar untuk Orang dengan Tingkat Kompensasi yang Tinggi Berdasarkan Rencana Penggantian Biaya Medis Tertanggung dengan Diskriminatif.8212Apakah rencana penggantian medis yang diasuransikan dengan sendirinya memenuhi persyaratan sekte 105 (h) untuk tahun rencana. (17) Bagian 107.8212Rental Nilai Pendeta.8212Apakah jumlah yang dibagikan kepada seorang pensiunan menteri dari rencana pensiun atau tunjangan harus dikeluarkan dari penghasilan kotor menteri tersebut sebagai tunjangan pendeta di bawah sekte 107. (18) Bagian 107.8212Rental Value of the Parsonages.8212Apakah Seorang individu adalah seorang anggota Injil.8221 untuk tujuan pajak Federal. (Juga sekte 1402 (a) (8), (c) (4), dan (e), 3121 (b) (8) (A), dan 3401 (a) (9).) (19) Bagian 115.8212Income Negara Bagian, Kotamadya, Dll.8212 Hasil transaksi sesuai dengan rencana atau pengaturan yang dibuat oleh undang-undang negara bagian yang tujuan utamanya adalah untuk memungkinkan peserta membayar biaya pendidikan pasca sekolah menengah untuk diri mereka sendiri atau penerima manfaat yang ditunjuk, termasuk: (I) apakah rencana atau pengaturan itu sendiri adalah entitas yang terpisah dari suatu negara dan, jika demikian, bagaimana rencana atau pengaturan diperlakukan untuk tujuan pajak Federal dan (ii) apakah kontrak berdasarkan rencana atau pengaturan adalah instrumen hutang Dan, jika demikian, seberapa menarik atau diskon barang asli yang terkait dengan kontrak diperlakukan untuk tujuan pajak Federal. (Juga sekte 61, 163, 1275, 2501, dan 7701.) (20) Bagian 115.8212Income of States, Municipalities, Etc.8212Apakah pendapatan organisasi keanggotaan yang dibentuk oleh negara-negara secara eksklusif untuk mengganti anggota atas kerugian yang timbul dari tuntutan kompensasi pekerja 4.217 dikecualikan Dari pendapatan kotor di bawah sekte 115. (21) Bagian 115.8212Income of States, Municipalities, Etc.8212Apakah beberapa, tapi tidak semua, pendapatan suatu entitas berasal dari pelaksanaan fungsi pemerintah yang esensial agar dikeluarkan dari pendapatan kotor di bawah sekte. 115. (22) Bagian 117.8212 Beasiswa Mualifikasi.8212Apakah jumlah yang dibayarkan kepada rekan penelitian dan rekan penelitian adalah beasiswa atau beasiswa yang dikecualikan dari upah untuk tujuan pajak FICA. (23) Bagian 117.8212 Beasiswa Mutu.8212Apakah beasiswa yang terkait dengan majikan atau hibah persekutuan tidak dapat diterima dari penghasilan kotor karyawan tersebut, jika tidak ada yayasan perantara yang membagikan hibah tersebut, seperti yang dijelaskan dalam Wahyu Proc. 76821147, 197682112 C. B. 670. (24) Bagian 118.8212Kontribusi terhadap Modal Korporasi.8212Apakah pengalihan intertie sebagaimana didefinisikan dalam bagian III. B. 2. dari Pemberitahuan 2016821136, 2016821125 I. R.B. 1029, memenuhi semua persyaratan di bawah pelabuhan aman yang disediakan oleh Pemberitahuan 2016821136. (25) Bagian 119.8212Misi atau Penginapan yang Dilengkapi untuk Kenyamanan Majikan.8212Apakah nilai makanan atau penginapan tidak dapat diterima dari penghasilan kotor oleh seorang karyawan yang merupakan Mengendalikan pemegang saham perusahaan. (26) Bagian 121.8212Peningkatan Keuntungan dari Penjualan Kediaman Utama.8212Apakah properti memenuhi syarat sebagai tempat tinggal utama wajib pajak8217. (27) Bagian 125.8212 Rencana Kafetaria.8212Apakah jumlah yang digunakan untuk menyediakan asuransi jiwa berbasis kelompok di bawah sekte 79, tunjangan kecelakaan dan kesehatan di bawah sekte 105 dan 106, dan program asuhan perawatan mandiri di bawah sekte 129 dapat termasuk dalam pendapatan kotor peserta dan dipertimbangkan 8220wages8221 untuk keperluan sekte 3401, 3121, dan 3306 saat tunjangan ditawarkan melalui rencana kafetaria. (28) Bagian 162.8212Trade atau Beban Usaha.8212Apakah kompensasi itu masuk akal jumlahnya. (29) Bagian 163.8212Interest.8212Ketentuan pajak penghasilan dari transaksi yang melibatkan pengakuan kredit hipotek8221 (SAM) di mana seorang wajib pajak, meminjam uang untuk membeli properti riil, membayar tingkat bunga tetap atas pinjaman hipotek di bawah tingkat suku bunga pasar yang berlaku dan akan Juga membayar pemberi pinjaman persentase dari apresiasi nilai properti riil pada saat penghentian hipotek. Ini berlaku untuk semua pengaturan SAM dimana dana pinjaman digunakan untuk kegiatan komersial atau bisnis, atau untuk membiayai tinggal pribadi, jika faktanya tidak serupa dengan yang dijelaskan dalam Wahyu Rul. 83821151, 198382111 CB 48. (Juga sekte 61, 451, 461, 856, 1001, dan 7701.) (30) Bagian 170.8212Charitable, Dll Kontribusi dan Hadiah8212Apakah pengurangan kontribusi amal di bawah sekte 170 diperbolehkan untuk pengalihan Sebuah kepentingan dalam kemitraan terbatas atau perseroan terbatas yang dikenai pajak sebagai kemitraan dengan sebuah organisasi yang dijelaskan dalam sekte 170 (c). (31) Bagian 170.8212Charitable, Dll Kontribusi dan Hadiah8212Apakah seorang pembayar pajak yang memajukan dana ke sebuah organisasi amal dan menerima surat promes tersebut dapat dikurangkan sebagai iuran, dalam satu tahun pajak atau dalam beberapa tahun, jumlah diampuni oleh wajib pajak Dalam setiap beberapa tahun dengan pengesahan pada catatan tersebut. (32) Bagian 170.8212Charitable, Dll Kontribusi dan Hadiah.712 Apakah organisasi atau atau atau terus dideskripsikan dalam sekte 170 (b) (1) (A) (selain ayat (v)) atau sekte 170 (c) (2 ) 8211 (5), termasuk, misalnya, apakah perubahan dalam aktivitas atau operasi organisasi akan mempengaruhi atau membahayakan status organisasi sebagai organisasi yang dijelaskan dalam bagian tersebut. Namun, penasihat hukum Associate (TEGE) akan mengajukan pertanyaan hukum spesifik terkait sekte 170 (b) (1) (A) atau 170 (c) yang tidak dijelaskan lain dalam prosedur pendapatan ini. Lihat Wahyu Proc. 201782115, Buletin ini, untuk prosedur untuk mendapatkan surat keputusan tentang status amal publik di bawah sekte 170. (33) Bagian 181.8212Pengobatan terhadap Produksi Film dan Televisi Berkualitas tertentu.8212Pemasaran di bawah sekte 1.18182111 (a) (1) dan (2) sebagai Kepada siapa pemilik film atau produksi televisi yang berkualitas. (34) Bagian 199.8212Income Dapat Diakses pada Kegiatan Produksi Dalam Negeri.8212 Penentuan di bawah sekte 1.19982113 (f) (1) mengenai siapa pembayar pajak yang memiliki manfaat dan beban kepemilikan berdasarkan prinsip pajak pendapatan Federal dari setiap properti produksi kualifikasi (sebagaimana didefinisikan Dalam sekte 1.19982113 (j) (1)), film berkualitas (sebagaimana didefinisikan dalam sekte 1.19982113 (k)), atau utilitas (seperti yang didefinisikan dalam sekte 1.19982113 (l)) selama periode dimana suatu aktivitas kualifikasi di bawah sekte 199 terjadi. (35) Bagian 213.8212Medical, Dental, Etc. Expenses.8212Apakah pengeluaran modal untuk barang yang biasanya digunakan untuk keperluan pribadi, keluarga, atau keluarga, seperti kolam renang, memiliki tujuan utama perawatan medis dari wajib pajak Atau pasangan wajib pajak atau tergantung, atau terkait langsung dengan perawatan medis tersebut. (36) Bagian 216.8212 Pengambilan Pajak, Bunga, dan Depresiasi Bisnis oleh Perumahan Perumahan Pemegang Saham Penyewa.8212Apakah unit merupakan bangunan tersendiri di bangunan8221 di bawah sekte 216 (b) (1) (B). (37) Bagian 264.8212Total yang Dibayar sehubungan dengan Kontrak Asuransi.882 Sekte lain 264 (d) (1) berlaku. (38) Bagian 264 (c) (1) .8212Kontrak yang Diperlakukan sebagai Kontrak Premi Tunggal.8212 Sejauh mana semua premi asuransi kontrak dibayar dalam jangka waktu 4 tahun sejak tanggal kontrak dibeli. Juga, apakah jumlah yang disetorkan adalah pembayaran sejumlah 8220substansial number8221 premi masa depan pada kontrak semacam itu. (39) Bagian 267, 304, 331, 332, 351, dan 1502.8212Losses, Expenses, and Interest with Hormat terhadap Transaksi Antara Pelunasan Wajib Pajak Terkait Dengan Penggunaan Perusahaan Terkait Keuntungan atau Kerugian Bagi Pemegang Saham dalam Likuidasi Perusahaan Likuidasi Likuiditas Transfer ke Perusahaan Dikendalikan oleh Peraturan Pelacakan.8212Pengobatan terhadap transaksi dimana saham perusahaan ditransfer dengan rencana atau niat agar korporasi dilikuidasi dalam suatu transaksi yang dimaksudkan untuk memenuhi syarat di bawah sekte 331. (40) Bagian 269.8212Persyaratan yang Dihapus atau Dihindari Pajak Penghasilan .8212Apakah sebuah akuisisi ada dalam arti sekte 269. (41) Bagian 274.8212Mengabaikan Hiburan Tertentu, Dll Biaya.8212Apakah seorang pembayar pajak yang bepergian jauh dari rumah untuk urusan bisnis mungkin, sebagai pengganti pembuktian biaya makan sebenarnya, dikurangi Jumlah per hari tetap untuk biaya makan yang berbeda dari jumlah yang diizinkan oleh prosedur pendapatan yang memberikan peraturan opsional f Atau membuktikan jumlah biaya perjalanan untuk periode di mana biaya dibayar atau dikeluarkan. (42) Bagian 302.8212Distribusi Penebusan Persediaan.8212 Sekte 82 (b) berlaku bila pertimbangan yang diberikan dalam penebusan oleh suatu perusahaan terdiri seluruhnya atau sebagian dari wesel bayarnya, dan saham pemegang saham dipegang dalam escrow atau sebagai keamanan untuk pembayaran Catatan dengan kemungkinan bahwa saham tersebut dapat atau akan dikembalikan ke pemegang saham di masa depan, pada saat terjadinya default tertentu oleh korporasi. (43) Bagian 302.8212Distribusi Penebusan Stok.8212 Sekte sarang 302 (b) berlaku bila pertimbangan yang diberikan dalam penebusan oleh perusahaan dengan imbalan saham pemegang saham seluruhnya terdiri dari sebagian atau sebagian dari janji perusahaan untuk membayar sejumlah berdasarkan, atau kontinjensi Pada, pendapatan masa depan korporasi, ketika janji untuk membayar bergantung pada modal kerja yang dipertahankan pada tingkat tertentu, atau kontingensi serupa lainnya. (44) Bagian 302.8212Distribusi Penebusan Stok.8212 Sekte sarang 302 (b) berlaku untuk pelunasan saham, jika, setelah penebusan, perusahaan pendistribusian menggunakan properti yang dimiliki oleh pemegang saham dimana saham tersebut telah dilunasi dan pembayarannya Oleh korporasi untuk penggunaan properti bergantung pada pendapatan masa depan perusahaan8217s atau tunduk pada klaim kreditur umum korporasi. Pembayaran untuk penggunaan properti tidak akan dianggap bergantung pada penghasilan masa depan hanya karena didasarkan pada persentase kuitansi penerimaan atau penjualan yang tetap. (45) Bagian 302.8212Distribusi Penebusan Stok.8212Apakah perolehan atau pelepasan saham yang dijelaskan dalam sekte 302 (c) (2) (B) telah atau tidak memiliki, sebagai salah satu tujuan utamanya menghindari pajak penghasilan Federal Dalam arti bagian itu, kecuali fakta dan keadaan secara material identik dengan yang tercantum dalam Wahyu Rul. 85821119, 198582111 C. B. 94 Pendeta Rul. 79821167, 197982111 C. B. 128 Pendeta Rul. 778211293, 197782112 C. B. 91 Pendeta Rul. 578211387, 195782112 C. B. 225 Pendeta Rul. 568211584, 195682112 C. B. 179 atau Pendeta Rul. 568211556, 195682112 CB 177. (46) Bagian 302 (b) (4) dan (e) .8212 Penempatan dari Pemegang Saham Non-Pemegang Saham dalam Likuidasi Likuidasi Sebagian Likuidasi Ditetapkan.8212 Jumlah modal kerja yang dapat diatribusikan pada suatu usaha atau bagian dari bisnis yang diakhiri yang mungkin Didistribusikan dalam likuidasi parsial. (47) Bagian 304.8212Lihat bagian 3.01 (39) di atas. (48) Bagian 312.8212Mengakui Laba dan Keuntungan.8212 Penentuan jumlah laba dan laba perusahaan. (49) Bagian 331, 453, dan 1239.8212Gain atau Rugi Kepada Pemegang Saham dalam Metode Koreksi Likuidasi Perusahaan Keuntungan dari Penjualan Properti yang Dapat Dikurangkan Antara Wajib Pajak Tertentu tertentu.8212 Efek pajak dari suatu transaksi dimana terjadi pengalihan harta oleh perusahaan ke perusahaan Kemitraan atau entitas nonkorporasi lainnya (atau pengalihan saham ke entitas semacam itu yang diikuti oleh likuidasi perusahaan) bila lebih dari jumlah nominal saham perusahaan tersebut dan kepentingan modal atau kepentingan yang menguntungkan entitas pembelian (yaitu lebih dari 20 persen nilainya) dimiliki oleh orang yang sama, dan pertimbangan yang akan diterima oleh perusahaan penjualan atau pemegang saham penjual mencakup kewajiban angsuran entitas pembelian. (50) Bagian 331.8212Lihat bagian 3.01 (39) di atas. (51) Bagian 332, 351, 355, 368, dan 1036.8212 Likuidasi Lengkap Transfer Anak Perusahaan ke Perusahaan yang Dikendalikan oleh Distribusi Pengalihan Efek dan Efek dari suatu Definisi Perusahaan Terkendali yang Berkaitan dengan Modal Reorganisasi Perusahaan untuk Saham Perusahaan yang Sama.8212Apakah transaksi memenuhi syarat di bawah Sekte 332, 351, 355, atau 1036 untuk perlakuan tanpa pengakuan atau apakah itu merupakan reorganisasi perusahaan dalam arti sekte 368, dan apakah berbagai konsekuensi pajak (seperti bukan pengakuan dan dasar) diakibatkan oleh penerapan bagian tersebut. Layanan hanya akan mengatur hanya pada masalah signifikan yang disajikan dalam transaksi yang dijelaskan dalam sekte 332, 351, 355, 368, atau 1036. Selain itu, Layanan akan mengatur satu atau lebih masalah penting berdasarkan bagian Kode yang membahas konsekuensi pajak (seperti Sebagai nonrecognition dan basis) yang dihasilkan dari kualifikasi transaksi di bawah sekte 332, 351, 355, 368, atau 1036. Lihat bagian 6.03 dari Pendeta Proc. 201782111, Buletin ini. MASALAH YANG SIGNIFIKAN: Isu yang signifikan adalah isu hukum yang ketat dan spesifik, asalkan sebuah keputusan mengenai masalah ini tidak akan menjadi keputusan yang nyaman, sebagaimana didefinisikan dalam bagian 6.11 dari Pendeta Pendeta. 201782111, atau kesimpulan dalam keputusan semacam itu, sebaliknya, pada dasarnya tidak akan terbebas dari keraguan. Masalahnya jelas jika resolusi masalah diperlukan untuk menentukan unsur perlakuan pajak atas transaksi tersebut. Masalahnya spesifik jika ini adalah artikulasi tersempit dari masalah yang sebenarnya. Perubahan keadaan yang timbul setelah suatu transaksi biasanya tidak menyajikan masalah yang signifikan berkenaan dengan transaksi. MEMUTUSKAN KETERAMPILAN LETTER: Untuk mendapatkan surat keputusan mengenai masalah signifikan yang disajikan dalam sebuah transaksi, wajib pajak dalam suratnya meminta pemenuhan harus memenuhi semua persyaratan yang ditetapkan dalam bagian 6.03 dari Pengantar Proc. 201782111, serta Pengantar Proc. 201782111, secara umum. (52) Bagian 332.8212Lihat bagian 3.01 (39) di atas. (53) Bagian 351.8212Lihat bagian 3.01 (39) dan (51) di atas. (54) Bagian 355.8212Distribusi Saham dan Efek Perusahaan Terkendali.8212Jika pembagian saham perusahaan yang dikendalikan dan akuisisi merupakan bagian dari rencana di bawah sekte 355 (e). Lihat Wahyu Proc. 2003821148, 200382112 CB 86. Terlepas dari hukuman sebelumnya, Layanan dapat mengeluarkan keputusan mengenai efek penebusan di bawah sekte 355 (e) sambil menunggu dikeluarkannya peraturan sementara atau terakhir mengenai pencairan kembali sekte 355 (e) jika suatu keputusan yang merugikan pada Pertanyaan akan mengakibatkan ada akuisisi langsung atau tidak langsung oleh satu atau lebih orang saham yang mewakili 50 persen atau lebih besar kepentingan di perusahaan distribusi atau perusahaan yang dikendalikan yang merupakan bagian dari rencana di bawah sekte 355 (e). (55) Bagian 355.8212Lihat bagian 3.01 (51) di atas. (56) Bagian 358.8212Basis untuk Mendistribusikan.8212 Akseptabilitas prosedur estimasi atau penerimaan suatu prosedur sampling spesifik untuk menentukan dasar saham yang diperoleh oleh perusahaan pelaksana dalam reorganisasi yang dijelaskan dalam sekte 368 (a) (1) (B) . (57) Bagian 368.8212Lihat bagian 3.01 (51) di atas. (58) Bagian 403 (b) .8212Taksabilitas Penerima Manfaat berdasarkan Anuitas yang Dibeli oleh Bagian 501 (c) (3) Organisasi atau Sekolah Umum.8212Apakah bentuk rencana memenuhi persyaratan sekte 403 (b) sebagaimana ditentukan dalam Wahyu Proc . 201782114, Buletin ini. (59) Bagian 409A.8212Inclusion dalam Pendapatan Bruto Kompensasi yang Ditangguhkan Berdasarkan Rencana Kompensasi Ditangguhkan Yang Tidak Mengualifikasi.8212Ketentuan pajak penghasilan untuk mendirikan, mengoperasikan, atau berpartisipasi dalam rencana kompensasi ditangguhkan yang tidak memenuhi syarat sesuai dengan sekte 1.409A82111 (a) apakah suatu rencana adalah Yang dijelaskan dalam sekte 1.409A82111 (a) (3) (iv) atau (v) apakah sebuah rencana adalah cuti liburan yang bonafide, cuti sakit, atau rencana waktu kompensasi yang dijelaskan dalam sekte 1.409A82111 (a) (5) dan apakah sebuah rencana Memberikan penundaan penangguhan kompensasi di bawah sekte 1.409A82111 (b). (60) Bagian 411 (d) (3) .8212Pengujian atau Penghentian Parsial Penghentian Kontribusi.8212Apakah telah terjadi pemutusan sebagian dari rencana kerja karyawan. Layanan dapat mengeluarkan surat keputusan yang melibatkan penghentian sebagian rencana kerja karyawan. Lihat Wahyu Proc. 201782114, Buletin ini. (61) Bagian 414 (d) .8212Governmental Plan.8212Apakah rencana adalah rencana pemerintah di bawah sekte 414 (d). (62) Bagian 419 (e) .8212Keuntungan Kesejahteraan Masyarakat.8212Apakah pengaturan asuransi penangkaran dimana pemberi kerja memberikan asuransi kesehatan kepada karyawan saat ini atau pensiun adalah dana kesejahteraan. (63) Bagian 424.8212Definisi dan Aturan Khusus.8212Apakah penggantian Opsi Saham Insentif Baru (ISO) untuk ISO lama, atau asumsi ISO lama, oleh pemberi kerja dengan alasan transaksi perusahaan merupakan modifikasi yang menghasilkan Penerbitan opsi baru karena tidak memenuhi persyaratan uji penyebaran sekte 424 (a) (1) atau persyaratan uji rasio sekte 1.42582111 (a) (4). Layanan akan terus memberlakukan masalah apakah ISO baru atau asumsi ISO lama memberi manfaat tambahan kepada karyawan yang tidak hadir berdasarkan opsi lama dalam arti sekte 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). See 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. See 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. See 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. See 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. See 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. See 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. See 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. See 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.
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