RP 2025-30 - private letter ruling under IRC 355

Revenue Procedure 2025-30 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.

Revenue Procedure 2025-30 will be in IRB: 2025-42, dated: October 14, 2025.

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