INCOME TAX

Age discrimination (REG–209500–86,

REG–164464–02) 2, 262 Distributions, rollover, waiver of

60-day requirement (RP 16) 4, 359 Minimum distributions, delayed

Accrual of income (RR 10) 3, 288 Advance letter rulings and determination

amendment date (RP 10) 2, 259 Technical advice:

tional) (RP 7) 1, 233 Constructive sales treatment for appreci ated financial positions (RR 1) 3, 291 Contingent liability transaction cases, list

letters, areas which will not be issued from:

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 113 Associate Chief Counsel (Interna

letters, areas which will not be issued from:

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 113 Associate Chief Counsel (Interna

offices, from Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 2) 1, 76 To IRS employees (RP 5) 1, 163 User fees, request for letter rulings (RP 8)

Proposed cash balance regulations, age

discrimination issues (Ann 1) 2, 281 To directors and chiefs, appeals

Foreign tax credit limitation, dividends

from a noncontrolled section 902 corporation (Notice 5) 3, 294 Transactions involving deemed sale of

of arbitrators (Ann 3) 4, 361 Corporations:

tional) (RP 7) 1, 233 Defined benefit plans, required minimum

distributions (Notice 2) 2, 257 Determination letters, issuing procedures

(RP 6) 1, 191 Employee stock ownership plans, delayed

effective date, abuse (RR 6) 3, 286 Full funding limitations, weighted aver

1, 236