INCOME TAX—Continued

Regulations—Continued

26 CFR 301.6109–1(a)(1)(b), (c) and (d)(2), revised; 301.6109–1(d)(3), –(4), added; 301.6109–1(f), (g), (h), revised; taxpayer identifying numbers (TS 8671) 26, 8 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 Relief from filing Form 3115 for

501(c) orgs. (Notice 30) 20, 11 Reorganizations under section 368(a)(1)(f); series of steps in overall plan (RR 29) 24, 5 Returns:

Regulations—Continued Renewable electricity production credit:

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

Rulings-Continued

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

Technical advice, employee plans

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

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

ance procedures (RP 4) 1, 94 Spin-off of subsidiary, followed by its

merger with unrelated corporation (RR 30) 24, 4 Tax conventions:

Competent authority procedure (RP

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

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

gram; Form 1040 (RP 20) 4, 88

tional) (RP 7) 1, 185 Areas in which advance rulings will

not be issued (RP 12) 3, 30 ; (RP 34) 26, 14 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

82