EXCISE TAX

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

26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Technical advice:

Age discrimination (REG–209500–86,

REG–164464–02) 2, 262 ; correction (Ann 6) 6, 450 Definition of early retirement benefits

and retirement-type subsidies, contingent benefits (Notice 10) 5, 369 Distributions, rollover, waiver of

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

amendment date (RP 10) 2, 259 Regulations:

tional) (RP 7) 1, 233 ; correction (Ann 4) 5, 396 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 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

Proposed cash balance regulations, age

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

Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Insurance premium excise tax, liability

for (TD 9024) 5, 365 Levy restrictions during installment

agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser

26 CFR 46.4374–1, revised; liability for insurance premium excise tax (TD 9024) 5, 365 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415

vice (Ann 5) 5, 397 Regulations:

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)

age interest rate for:

January 2003 (Notice 7) 4, 310 February 2003 (Notice 14) 8, 515 Individual retirement arrangements:

Deemed IRAs (RP 13) 4, 317 Required minimum distributions