SECTION 2. IN WHAT FORM p. 8

IS GUIDANCE PROVIDED BY THE OFFICES OF ASSOCIATE .01 Letter ruling CHIEF COUNSEL (CORPORATE), ASSOCIATE CHIEF COUNSEL .02 Closing agreement (FINANCIAL INSTITUTIONS & PRODUCTS), ASSOCIATE CHIEF .03 Determination letter COUNSEL (INCOME TAX & ACCOUNTING), ASSOCIATE .04 Information letter CHIEF COUNSEL (INTERNATIONAL), ASSOCIATE CHIEF COUNSEL .05 Revenue ruling (PASSTHROUGHS & SPECIAL INDUSTRIES), .06 Oral guidance ASSOCIATE CHIEF COUNSEL (PROCEDURE AND (1) No oral rulings, and no written rulings in response to oral requests ADMINISTRATION), AND DIVISION COUNSEL/ASSOCIATE (2) Discussion possible on substantive issues CHIEF COUNSEL (TAX EXEMPT AND GOVERNMENT ENTITIES)?

S ECTION 3. ON WHAT ISSUES p. 10 MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) THIS PROCEDURE?

.02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Insti

tutions & Products)

.03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax &

Accounting)

.04 Issues under the jurisdiction of the Associate Chief Counsel (International)

.05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs

& Special Industries)

.06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and

Administration)

.07 Issues under the jurisdiction of the Division Counsel/Associate Chief Coun sel (Tax Exempt and Government Entities)