INCOME TAX—Continued

S corporation bank accounting method

change (RP 18) 10, 53 S corporation subsidiaries (Notice 4) 2,

24 Small Business Corporations:

10, 35

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 ;

suance procedures (RP 4) 1, 97

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 Scenarios of disciplinary actions, 13, 32

(RP 14) 5, 20 ; (RP 15) 5, 21 Timely filing or payment; private deliv ery services (RP 19) 10, 55 Transfers to foreign entities (Notice 18)

24