INCOME TAX—Continued

26 CFR 1.1368–1 amended; 1.1377– 0, –1, –2, –3, added; 18.1377–1, removed; S corporations and their shareholders, definitions under subchapter S (TD 8696) 6, 4 26 CFR 1.1402(a)–2, amended; definition of limited partner for selfemployment tax purposes (REG– 209824–96) 11, 19 26 CFR 1.6081–2, –6, added; 1.6081– 2T, –3T, –4T, removed; 1.6081–4, amended; 301.6651, amended; 301.6651–1T, removed; individual, partnership, trust, and U.S. real estate mortgage investment conduit income tax returns, automatic extension of filing time (TD 8703) 8, 18 26 CFR 1.6695–1(b), amended; 1.6695– 1T, removed; 301.6061–1, revised; 301.6061–1T, removed; returns, statements, or other documents, signing methods (TD 8689) 3, 9 26 CFR 31.3402(f)(5)–1, amended; 31.3402(f)(5)–2T, removed; employment taxes and collection of income taxes at source, Form W–4, electronic filing (TD 8706) 9, 11 26 CFR 53.6011–1, amended; 53.6071–1T; return and time for filing requirements (TD 8705) 8, 16 26 CFR 301.6103(n)–1, amended; return information disclosure; property or services for tax administration purposes, Justice Department (TD 8695) 4, 5 26 CFR 301.6231(a)(7)–1T, removed; 301.6231(a)(7)–1, added; limited liability companies; tax matters partner selection (TD 8698) 7, 29 26 CFR 301.6335–1, amended; sale of seized property (TD 8691) 5, 16 REIT preferred stock (Notice 21) 11, 9 Rulings:

Rulings—Continued

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 Scenarios of disciplinary actions, 13, 32 S corporation bank accounting method

change (RP 18) 10, 53 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 Special use value; farms; interest rates

(RR 13) 16, 4 Tax conventions:

Shipping and aircraft agreements

Areas in which advance rulings will

Malta, 17, 5 Tax-exempt bonds:

not be issued: Associate Chief Counsel (Domes

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)

10, 35

33