Rev. Proc. 2025-30, page 489.

This revenue procedure provides procedures for taxpayers requesting private letter rulings from the Internal Revenue Service regarding certain issues pertaining to transactions intended to qualify under section 355 of the Internal Revenue Code, including representations, information, and analysis that taxpayers requesting these rulings should submit to the IRS. This revenue procedure revokes Notice 2024-38, 2024-21 I.R.B. 1211, supersedes Rev. Proc. 2024-24, 2024-21 I.R.B. 1214, and modifies Rev. Proc. 2025-1, 2025-1 I.R.B. 1 and Rev. Proc. 2017-52, 2017-41 I.R.B. 283.

26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 355, 1.355-1.)