Rev. Proc. 82-8

SECTION 1. BACKGROUND

Rev. Proc. 81-10, 1981-1 C.B. 647, sets forth areas in which advance rulings or determination letters will not be issued by the Internal Revenue Service. Section 3 of Rev. Proc. 81-10 is entitled, Areas in Which Rulings or Determination Letters Will Not Be Issued.

SEC. 2. PROCEDURE

Rev. Proc. 81-10 is hereby amended by adding to Section 3 the following new section:

Section 119.--Meals or Lodging Furnished For the Convenience of the Employer.--Whether the value of meals or lodging is excludable from gross income by an employee who is a controlling shareholder of the employer.

SEC. 3. EFFECTIVE DATE

This revenue procedure will apply to all ruling requests on hand in the National Office on February 16, 1982, the date of publication of this revenue procedure in the Internal Revenue Bulletin, as well as to requests received thereafter.

SEC. 4. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 81-10 is amplified.