INCOME TAX—Continued

Regulations—Continued

26 CFR 1.6081–4, amended; 1.6081– 4T, added; automatic extension of time for filing income tax returns (TD 8651) 11, 24 26 CFR 1.6302–4T, added; federal tax deposits by electronic funds transfer (TD 8661) 17, 7 26 CFR 1.6662–0, –6T, removed; 1.6662.5T, revised; 1.6662–6, added; imposition of accuracyrelated penalty (TD 8656) 13, 9 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements upon termination of employer’s operations (TD 8636) 4, 64 26 CFR 301.6311–1, corrected; payment of tax by check or money order (Notice 27) 18, 4 26 CFR 1.7520–3, amended; actuarial tables exceptions (TD 8630) 3, 19 26 CFR 301.6676–1, 301.7424–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 301.9100–7T, amended; generation-skipping transfer tax (TD 8644) 7, 16 Returns:

Rulings—Continued

(Employee Benefits and Exempt Organizations) (RP 3) 1, 86 Associate Chief Counsel (Interna

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

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

issued (RP 12) 3, 30 Employee plans and exempt organi zations user fees correction (RP 8A) 9, 10 Letter rulings, determination letters,

and information letters, Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits 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 Direc tors 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

gram; Form 1040 (RP 20) 4, 88 Renewable electricity production credit:

1996 inflation adjustment factor and reference prices (Notice 25) 17, 11 Rulings:

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

Areas in which advance rulings

willing to be issued: Associate Chief Counsel (Domes

Competent authority procedure (RP

tic), Associate Chief Counsel

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

organizations (RP 8) 1, 187

93