INCOME TAX—Continued

Rulings—Continued

10, 35

Areas in which advance rulings will

not be issued: Associate Chief Counsel (Domes

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 S corporation bank accounting method

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

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

24 Small Business Corporations:

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

and banks (Notice 5) 2, 25 Special use value; farms; interest rates

(RR 13) 16, 4 Tax conventions:

Shipping and aircraft agreements

Malta, 17, 5 Tax-exempt bonds:

Private activity bonds (RP 13) 5, 18 ;

(RP 14) 5, 20 ; (RP 15) 5, 21 Timely filing or payment; private deliv ery services (RP 19) 10, 55 ; (Notice 26) 17, 6 Transfers to foreign entities (Notice 18)

62