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Rev. proc. 2003-7

26 CFR 601.201: Rulings and determination letters.

SECTION 1. PURPOSE AND NATURE OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2002-7, 2002-1 I.R.B. 249, by providing a current list of those provisions of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes

(1) New section 3.01(5), dealing with whether an alien individual is a nonresident of the United States, has replaced old section 4.01(27) and clarifies that the Service will not rule on inherently factual residency determinations but may rule on related legal ...

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