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Directory Results for Revenue Procedure 2000-29 - Election to treat certain debt substitutions as realization events.99-18 modified.. This revenue procedure modifies Rev. Proc. 99-18, 1999-11 I.R.B. 7, by removing the sunset date of June 30, 2000. Rev. Proc. to Revenue Procedure 2000-3 - Areas in which advance rulings will not be issued. Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those