Rev. Proc. 2025-30: Updated procedures for section 355 private letter rulings

Procedures for taxpayers requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions

Download PDF
Share
September 29, 2025

The IRS today released Rev. Proc. 2025-30 providing procedures for taxpayers requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions, including representations, information, and analysis to be submitted with those requests.

Rev. Proc. 2025-30 supersedes Rev. Proc. 2024-24, revokes Notice 2024-38 (in which the IRS had requested public feedback on provisions set forth in Rev. Proc. 2024-24), and modifies Rev. Proc. 2025-1 and Rev. Proc. 2017-52. 

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline