EXEMPT ORGANIZA- TIONS

Advance letter rulings and determination

letters, areas which will not be issued from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Excise taxes on excess benefit transactions

(TD 8920) 8, 654 ; (REG–246256–96) 8, 713 Forms:

990, request for comments (Ann 33) 17, 1137 990–EZ, request for comments (Ann 33) 17, 1137 990–PF, request for comments (Ann 33) 17, 1137 Indian tribal governments treated as

states, list (RP 15) 5, 465 Letter rulings, information letters, etc.

(RP 4) 1, 121 List of organizations classified as private

foundations (Ann 35) 16, 1087 ; (Ann 45) 18, 1148 Plain language publications and voluntary

compliance programs (Ann 14) 7, 648 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 53.4958–0 through –8, added; excise taxes on excess benefit transactions (REG–246256–96) 8, 713 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e) –1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise

(TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Associate Chief Counsel International

taxes on excess benefit transactions (TD 8920) 8, 654 Revocations (Ann 20) 8, 716 ; (Ann 36)

16, 1089 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 79 IRS employees (RP 5) 1, 164 User fees, request for letter rulings (RP 8)

1, 239 Withholding, Voluntary Compliance on

Alien Withholding Program (VCAP) (RP 20) 9, 738

(RP 7) 1, 236 Advance Pricing Agreement program

(APA) (Ann 32) 17, 1113 Aircraft maintenance costs (RR 4) 3, 295 Appeals, extension of test of mediation

procedure (Ann 9) 3, 357 Archer MSA (Ann 21) 9, 752 Art valuation requests, change of address

for submissions (Ann 22) 11, 895 Asset acquisitions, deemed and actual,

purchase price allocations (TD 8940) 15, 1016 Attorney’s fees, recovery of (TD 8922) 6,

508 ; (REG–121928–98) 6, 520 Automobile owners and lessees, determi nation of correct tax liability, 2001 inflation adjustment (RP 19) 9, 732 Bureau of the Census, disclosure of return

information (TD 8943) 15, 1054 ; REG–121109–00) 15, 1064 Business expenses, changes in method of

accounting (Notice 23) 12, 911 Case Resolution Pilot Program, extension

(Notice 13) 6, 514 Charitable deductions, transfers to chari table lead trust (TD 8923) 6, 485 Classification of certain business enti ties, check-the-box regulations (REG–110659–00) 12, 917 Consumer Price Index (CPI) adjustments,

below-market loans (Ann 19) 10, 791 Contribution in aid of construction

(CIAC), regulated public utilities, water or sewerage disposal (TD 8936) 9, 720 Conversion to the euro (TD 8927) 11, 807 Corporations: