EXEMPT ORGANIZATIONS

Advance letter rulings and determination

letters, areas which will not be issued from, Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 117 Amendments to regulations governing

Chapter 42 excise taxes, comments requested (Ann 47) 18, 844 Electronic filing system for exempt orga nization returns, development (Ann 27) 11, 629

26 CFR 1.170A–9, amended; 1.509(a)–3, amended; 1.512(a)–1, amended; 1.513–4, added; taxation of tax-exempt organizations’ income from corporate sponsorship (TD 8991) 21 972 26 CFR 53.4958–0 through –8, added; 53.4958–0T through –8T, removed; 301.7611–1, revised; 602.101, amended; excise taxes on excess benefit transactions (TD 8978) 7, 500 ; correction (Ann 39) 14, 738 Revocations (Ann 29) 11, 631 ; (Ann 51)

22, 1063 Taxation of tax-exempt organizations’

income from corporate sponsorship (TD 8991) 21, 972 Tax-exempt bonds, hospital refinancing

bonds, refunding issues (Ann 43) 16, 792 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TEGE) (RP 2) 1, 82 IRS employees (RP 5) 1, 173

Accounting periods, rules and procedures

for (TD 8996) 24, 1127 Accounting, unit livestock price method

(REG–125626–01) 9, 604 Advance letter rulings and determination

letters, areas which will not be issued from:

July 1, 2002 ix 2002–26 I.R.B.