INCOME TAX—Cont.

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, 113 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Dissolution clause requirements for sec tion 501(c)(3) entities seeking a section 115(1) letter ruling (RP 12) 4, 316 Form 990, Return of Organization

Exempt From Income Tax, U.S. possessions, relief from filing (RP 21) 6, 448 Letter rulings:

Accuracy-related penalty, defenses avail able to the imposition (REG–126016– 01) 7, 486 Accrual of income (RR 10) 3, 288 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, 113 Associate Chief Counsel (Interna

Election to treat trust as part of an estate

(TD 9032) 7, 471 Estimated tax, application of the addition

to the tax for underpayment (RR 23) 8, 511 Exclusion of gain from the sale or

exchange of a principal residence (TD 9030) 8, 495 Form 8883, Asset Allocation Statement

Under Section 338, new (Ann 2) 3, 301 Information reporting:

On Form 1099–B for securities futures

contracts (Notice 8) 4, 310 Payment card transactions, information

reporting and backup withholding (REG–116641–01) 8, 518 Requirements for qualified tuition and

related expenses under section 6050S, filing information returns on magnetic media (TD 9029) 6, 403 Transition rules for acquisitions of

Determination letters and information

tional) (RP 7) 1, 233 ; correction (Ann 4) 5, 396 Basis of redeemed stock when a distribu tion in redemption of stock is treated as a dividend (Ann 9) 7, 490 Capitalization of amounts paid to acquire,

create, or enhance intangible assets (REG–125638–01) 5, 373 Consolidated income tax return, common

parent as agent for consolidated group, substitute agent, tentative carryback adjustments (Ann 8) 6, 451 Constructive sales treatment for appreci ated financial positions (RR 1) 3, 291 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Contingent liability transaction cases, list

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 123 List of organizations classified as private

foundations (Ann 10) 7, 490 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Private foundations, termination, transfer

control and substantial changes in capital structure (Ann 7) 6, 450 Innocent spouse relief, nonrequesting

spouse administrative appeal rights (RP 19) 5, 371 Insurance companies:

of assets (RR 13) 4, 305 Regulations:

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

of arbitrators (Ann 3) 4, 361 Corporations:

Corporate reorganization and mergers,

demutualization (RR 19) 7, 468 Determination of effectively connected

income of foreign insurance companies (RR 17) 6, 400 Loss payment patterns and discount

factors for the 2002 accident year (RP 17) 6, 427 Recomputed differential earnings rate

for 2000 and the differential earnings rate for 2001 for mutual life insurance companies (RR 4) 2, 253 Salvage discount factors for the 2002

Directors and chiefs, appeals offices,

Acquisitions, auto dealer expansion

(RR 18) 7, 467 Foreign tax credit limitation, dividends

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

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 76 IRS employees (RP 5) 1, 163 U.S. possessions, relief from filing Form

990 (RP 21) 6, 448 User fees, request for letter rulings (RP 8)

corporate assets under section 338, new Form 8883 (Ann 2) 3, 301 Cost-share payments, Agricultural Man agement Assistance Program (AMA) (RR 15) 4, 302 Costa Rican withholding taxes, noncredit

accident year (RP 18) 6, 439 Interest:

Investment:

Federal short-term, mid-term, and

1, 236