IRS Rev. Proc.: Updated List of Matters IRS Will Not Issue Letter Rulings, Determination Letters

The IRS provided guidance by updating Rev. Proc. 2025-7 to provide a current list of areas of the I.R.C under the jurisdiction of the Associate Chief Counsel (International) relating to matters on which the IRS will not issue letter rulings or determination letters. [Rev. Proc. 2026-7, 2026-2 I.R.B. 316 (Jan. 5, 2026)]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.