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Rev. Proc. 83-73

Rev. Proc. 83-73; 1983-2 C.B. 593

DATED
DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 601.201: Rulings and determination letters.

    (Also Part 1, Section 44C, 1.44C-5.)

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Proc. 83-73; 1983-2 C.B. 593
Rev. Proc. 83-73

SECTION 1. PURPOSE

The purpose of this revenue procedure is to amend Rev. Proc. 80-36, 1980-2 C.B. 769, to specify certain circumstances in which the Service will not issue certifications under the procedures established in section 1.44C-5 of the Income Tax Regulations.

SEC. 2. PROCEDURE

Sec. 3. General Practices and Definitions of Rev. Proc. 80-36 is amended by adding the following subsection: ".14" The Service will not certify building materials. See Rev. Rul. 83-150, page 10, this Bulletin.

SEC. 3. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 80-36 is amended.

DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 601.201: Rulings and determination letters.

    (Also Part 1, Section 44C, 1.44C-5.)

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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