SECTION 2. IN WHAT FORM IS GUIDANCE PROVIDED BY THE OFFICES OF ASSOCIATE CHIEF

COUNSEL (CORPORATE), ASSOCIATE CHIEF COUNSEL (FINANCIAL INSTITUTIONS AND PRODUCTS), ASSOCIATE CHIEF COUNSEL (INCOME TAX AND ACCOUNTING), ASSOCIATE CHIEF COUNSEL (INTERNATIONAL), ASSOCIATE CHIEF COUNSEL (PASSTHROUGHS AND SPECIAL INDUSTRIES), ASSOCIATE CHIEF COUNSEL (PROCEDURE AND ADMINISTRATION), AND DIVISION COUNSEL/ASSOCIATE CHIEF COUNSEL (TAX EXEMPT AND GOVERNMENT ENTITIES)? ........................................................................................... 6 .01 Letter ruling........................................................................................................................................................................... 6 .02 Closing agreement................................................................................................................................................................. 6 .03 Determination letter............................................................................................................................................................... 6 .04 Information letter................................................................................................................................................................... 7 .05 Revenue ruling ...................................................................................................................................................................... 7 .06 Oral guidance ........................................................................................................................................................................ 7 (1) No oral ruling, and no written rulings in response to oral requests............................................................................. 7 (2) Discussion possible on substantive issues ..................................................................................................................... 7