USA IRS RP-2017-38: Rulings and Determination Letters
Revenue Procedure 2017-38 modifies Rev. Proc. 2017-3, 2017-1 I.R.B. 130, which sets forth areas of the Internal Revenue Code (Code) on which the Internal Revenue Service (Service) will not issue letter rulings or determination letters (no-rule areas). It will appear in IRB 2017-22 dated May 30, 2017.