Rev. Proc. 75-1

Section 1. Purpose

The purpose of this Revenue Procedure is to extend the duration of Revenue Procedure 74-19, 1974-2 C.B. 465, concerning a test for processing certain letter ruling requests.

Sec. 2. Background

Rev. Proc. 74-19 provides that the test will cover original ruling requests received between July 1, 1974 and December 31, 1974, coming within the primary jurisdiction of either the Reorganization Branch or the Excise Tax Branch. It further provides that, within seven working days after the request has been received, a Branch representative will contact the taxpayer or the authorized representative to discuss the procedural and substantive issues involved in the request.

Sec. 3. Revised Duration

In order to enable the Service to obtain more data to better evaluate the test results, Sec. 2 of Rev. Proc. 74-19 is modified to provide that the duration of the test will be extended to March 31, 1975.

Sec. 4. Effect on Other Documents

Rev. Proc. 74-19 is modified as provided above.

¹ Also released as TIR-1320, dated Dec. 23, 1974.