Part III. Administrative, Procedural, and Miscellaneous.

The article offers information on administrative rulings and procedural rulings issued by the U.S. Internal Revenue Service (IRS) as of January 2, 2015. Topics discussed include description of terms use in revenue procedure, forms in which services are provided to taxpayers such as letter ruling, determination letter and closing agreement, and changes made to revenue procedure 2014-2. Also discussed is issues involving alcohol, tobacco and firearms taxes.