IRS WON'T RULE ON DEDUCTIBILITY OF PAYMENTS FOR FUTURE MEDICAL CARE.

Rev. Proc. 93-43

SECTION 1. BACKGROUND

Rev. Proc. 93-3, 1993-1 I.R.B. 71, sets forth areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) in which the Internal Revenue Service will not issue advance rulings or determination letters.

SEC. 2. PROCEDURE

Rev. Proc. 93-3 is amplified by adding to section 5 the following:

Section 213. -- Deductions for future medical care. Whether amounts paid for medical insurance (or other medical care) extending substantially beyond the close of the taxable year may be deducted under section 213 in the year of payment, if the conditions of section 213(d)(7) are not satisfied.

SEC. 3. EFFECTIVE DATE

This revenue procedure will apply to all ruling requests received in the National Office after October 14, 1993.

SEC. 4. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 93-3 is amplified.