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Directory Results for Revenue Procedure 2001-3 - Areas in which advance rulings will not be issued (domestic areas).. This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel and the Division to Revenue Procedure 2001-30 - Qualified fuel under section 29(c)(1)(C).. This procedure ins the public of the Service's decision to issue private letter rulings, under specified circumstances, regarding whether a solid fuel produced from