EXEMPT ORGANIZATIONS

Advance letter rulings and determination

letters, areas which will not be issued from:

Associates Chief Counsel and Division

triation, correction (Ann 5) 4, 420 Interest:

LIFO:

Investment:

Federal short-term, mid-term, and

long-term rates for:

January 2002 (RR 2) 2, 271 Inventory:

stores for:

tional) (RP 7) 1, 249 Contributions by employer to accident

Price indexes used by department

and health plans (RR 3) 3, 316 Determination letters:

Issuing procedures (RP 6) 1, 203 Temporary use of draft Form 8717

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 117 Letter rulings:

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 127 Technical advice to:

(Ann 1) 2, 304 User fees (Notice 1) 2, 283 EGTRRA, section 401(k) hardship distri butions; section 414(v) catch-up contributions (Notice 4) 2, 298 Eligible rollover distributions, safe harbor

explanation (Notice 3) 2, 289 Employee stock ownership plans, divi

Determination letters and information

from Associates Chief Counsel and Division Counsel/Associate Chief

waiver request (Ann 3) 2, 305

Directors and chiefs, appeals offices,

November 2001 (RR 4) 4, 389 Letter rulings; Determination letters, and

information letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP

1. 1, 1 Materials and supplies, restaurant small wares (RP 12) 3, 374 Methods of accounting, automatic con sent (RP 9) 3, 327 Partnership, Form 1065 electronic filing

dend elections (Notice 2) 2, 285

2002–5 I.R.B. iv February 4, 2002