Rev. Proc. 67-29
Rev. Proc. 67-29; 1967-2 C.B. 642
DOCUMENT ATTRIBUTES
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Proc. 67-29; 1967-2 C.B. 642
Superseded by Rev. Proc. 69-6
Section 3.01 of Revenue Procedure 64-31, C.B. 1964-2, 947, which sets forth the areas of the Internal Revenue Code of 1954 in which the Internal Revenue Service will not issue advance rulings, is hereby amended by deleting the following item:
SECTION 163.--Interest.--Whether advances to thin corporations constitute loans or are equity investments.
The deleted item should be added to the material under section 4.01 of Revenue Procedure 64-31. Section 4.01 of Revenue Procedure 64-31 sets forth the areas in which rulings will not ordinarily be issued.
DOCUMENT ATTRIBUTES
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
