The U.S. IRS has published Internal Revenue Bulletin: 2021-1, which contains the Revenue Procedures (Rev. Proc.) for 2021 on letter rulings, technical advice, and determination letters. The Revenue Procedures are summarized as follows in the Bulletin: Administrative Rev. Proc. 2021-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), 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), and Associate Chief Counsel (Procedure and Administration)....