EXEMPT ORGANIZA- TIONS

Directors and chiefs, appeals offices,

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 ; public hearing (Ann 61) 22, 1296 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 ; (Ann 47) 19, 1165 ; (Ann 57) 20, 1187 Plain language publications and voluntary

compliance programs (Ann 14) 7, 648

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

Art valuation requests, change of

address for submissions (Ann 22) 11, 895 Charitable deductions, transfers to char itable lead trust (TD 8923) 6, 485 Definition of income, total return, equi table adjustments (REG–106513–00) 16, 1076 Practice before the Internal Revenue

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

26 CFR 25.2523(e)–1, amended; 25.2523(h)–2, amended; 26.2601–1, amended; definition of income for trust purposes (REG–106513–00) 16, 1076

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 ; correction (Ann 53) 20, 1186 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