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IRS Announces 2003 Procedural Guidance on 'No Rule' Areas
Deloitte & Touche Human Capital Advisory Services
Jan. 28, 2003
Excerpt: As part of the IRS's annual package of revenue procedures relating to its procedures for providing guidance on the federal tax laws, the IRS issued Revenue Procedure 2003-3, 2003-1 I.R.B. 113, to specify issues on which it will not provide letter rulings or determination letters to taxpayers. These 'no rule' areas include several issues relating to employment and employee benefit plans.
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