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SECTION 15. EFFECT ON OTHER DOCUMENTS Rev. Pro. 96 13, 91 23 and Rev. Pro. 91 26 are modified and superseded by this revenue procedure. Rev. Pro. 96 53, 1996 2 C.B. 375 is amplified. Rev. Run. 92
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What is revenue procedure 53?
Revenue Procedure 53 provides guidance on how to request a private letter ruling from the Internal Revenue Service (IRS).
Who is required to file revenue procedure 53?
Any individual, corporation, partnership, or trust seeking a private letter ruling from the IRS must follow the guidelines outlined in revenue procedure 53.
How to fill out revenue procedure 53?
To complete revenue procedure 53, you need to submit a written request to the IRS following the specific format and including all required information as outlined in the procedure.
What is the purpose of revenue procedure 53?
The purpose of revenue procedure 53 is to provide a standardized process for taxpayers to request private letter rulings from the IRS, ensuring consistency and clarity in the ruling process.
What information must be reported on revenue procedure 53?
The specific information that must be reported on revenue procedure 53 includes the taxpayer's identification information, a detailed explanation of the request, and any supporting documentation or legal authorities.
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