EXEMPT ORGANIZATIONS

Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Practice before the Internal Revenue Ser

vice (Ann 5) 5, 397 Regulations:

vice (Ann 5) 5, 397 Proposed Regulations:

26 CFR 41.4482(a)–1; 48.4041–8; 48.4051–1; 48.4072–1; 48.4081–1; 48.6421–4; 145.4051–1; definition of highway vehicle (REG–103829– 99); correction (Ann 12) 10, 585 26 CFR Part 157, added; excise tax on structured settlement factoring transactions (REG–139768–02) 10, 583 Regulations:

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:

26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 26 CFR 25.6011–4, added; 25.6011– 4T, removed; tax shelter regulations (TD 9046) 12, 614 26 CFR 301.6103(p)(2)(B)–1, added; 301.6103(p)(2)(B)–1T, removed; 602.101, amended; disclosure of returns and return information by other agencies (TD 9036) 9, 533 Tax shelter regulations (TD 9046) 12,

Determination letters and information

614