INCOME TAX—Continued

Rulings—Continued

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

Rulings-Continued

(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

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

Competent authority procedure (RP

tors and Chiefs, Appeals Offices, from the Associate Chief Counsel

13. 3, 31 Relief in treaty cases (RP 14) 3, 41 U.S.-Canada income tax treaty, RRSPs

and RRIFs (Notice 31) 22, 7 User fees for employee plans and exempt

organizations (RP 8) 1, 187 Waiver Rev. Proc., section 911(d)(4) (RP

33. 22, 8

25