INCOME TAX

Adoption assistance (Notice 9) 2, 35 Credits against tax:

Low-income housing credit:

Building’s credit period beginning

tic), Associate Chief Counsel (Employee Benefits and Exempt Organizations (RP 3) 1, 85 ; Associate Chief Counsel (International) (RP 7) 1, 185 Determination letters, employee plans

(RP 6) 1, 153 Environmental cleanup costs; letter rulings (Notice 7) 1, 8 Letter rulings, determination letter, in formation letter, Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), Associate Chief Counsel (International) (RP 1) 1, 11 Rulings and determination letters, is suance procedures (RP 4) 1, 97 Technical advice; employee plans, ex empt organizations (RP 5) 1, 132 Technical advice to district directors

after 1995 (RR 4) 3, 6 Depreciation:

Retail motor fuels outlets (RP 10) 2,

59 Electing Small Business Trust (ESBT)

election (Notice 12) 3, 11 Employee plans:

Cash or deferred arrangements (No

tice 2) 2, 22 Funding:

Full funding limitations, weighted

and chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), Associate Chief Counsel (International) (RP 2) 1, 64 SBA guaranteed payment rights; partici pating securities (RR 3) 2, 5 S corporation subsidiaries (Notice 4) 2,

average interest rate, January 1997 (Notice 8) 4, 7 Qualification:

Qualified domestic relations orders

(Notice 11) 2, 49 Qualified joint and survivor annu