INCOME TAX—Continued

Rulings—Continued

Form 990, church affiliated organiza tions exempt from filing (RP 10) 2, 17 On-line service electronic filing pro

gram; Form 1040 (RP 20) 4, 88 Rulings:

Areas in which advance rulings

willing to be issued: Associate Chief Counsel (Domes tic), Associate Chief Counsel (Employee Benefits and Exempt Organizations) (RP 3) 1, 86 Associate Chief Counsel (Interna

Directors and Chiefs, Appeals Offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 60 Rulings and determination letters, issu

efits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation) and Associate Chief Counsel (International) (RP

1. 1, 8 No-rule provision, combining trans actions (RP 22) 5, 27 (Notice 6) 5, 27 Tax-exempt bonds, issuance pro cedrues (RP 16) 3, 45 Technical advice, employee plans

and exempt organizations (RP 5) 1, 129 Technical advice to the District

tional ) (RP 7) 1, 185 Areas in which rulings will not be

issued, transfers, life insurance policies to nonincorporated entities (RP 12) 3, 30 Employee plans and exempt organi zations user fees correction (RP 8A) 9, 10 Letter rulings, determination letters,

ance procedures (RP 4) 1, 94 Tax conventions:

Competent authority procedure (RP

and information letters, Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Ben

13. 3, 31 Relief in treaty cases (RP 14) 3, 41 User fees for employee plans and

exempt organizations (RP 8) 1, 187

44