Extract
Rev. Proc. 2009-7
.01 This revenue procedure updates Rev. Proc. 2008-7, 2008-1 CB. 229, by providing a current list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters on which the Internal Revenue Service will not issue letter rulings or determination letters.
.02 Changes(1) Section 4.01(21) has been added dealing with whether an individual is a bona fide resident of American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands.SECTION 2. BACKGROUND AND SCOPE OF APPLICATION.01 BackgroundIn the interest of sound tax administration, the Service answers inquiries from individuals and organizations regarding their status for tax purposes and the tax effects of their acts or transactions before the filing of returns or reports that are required by the Internal Revenue Code. There are, however, areas where the Service will ...See the full content of this document
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