RP-2017-38: Rulings and Determination Letters

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May 9, 2017

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Issue Number: RP-2017-38

Inside This Issue

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.

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