The U.S. IRS has published Bulletin No. 2019–01, dated 2 January 2018, which includes revenue procedures concerning letter rulings, information letters, determination letters, and related matters. These are summarized in the bulletin as follows: Rev. Proc. 2019-1 - Letter rulings, information letters, and determination letters This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Associate Chief Counsel (Employee Benefits,...