INCOME TAX—Continued

Rulings:

(RP 14) 5, 20 ; (RP 15) 5, 21

Areas in which advance rulings will

not be issued: Associate Chief Counsel (Domes

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

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,

24 Small Business Corporations:

Accounting periods (Notice 3) 1, 8 Electing small business corporations

and banks (Notice 5) 2, 25 Tax-exempt bonds:

Private activity bonds (RP 13) 5, 18 ;