EXEMPT ORGANIZATIONS

Address for filing certain elections, state ments, returns and other documents (Notice 19) 14, 703 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:

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 ; (Ann 14) 11, 603 ; (Ann 20) 15, 750 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Private foundations, termination, transfer

26 CFR 20.6011–4, added; 20.6011– 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 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 Tax shelter regulations (TD 9046) 12,

614 Time for performance of acts when last

Determination letters and information

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814

26 CFR 40.6302(c)–3, amended; 48.4041–21, amended; 48.4081–1, –3, amended; 48.6427–8(d), amended; 49.4291–1, amended; diesel fuel, blended taxable fuel (TD 9051) 16, 755 26 CFR 46.4374–1, revised; liability for insurance premium excise tax (TD 9024) 5, 365 26 CFR 53.6011–4, added; 53.6011– 4T, removed; 54.6011–4, added; 54.6011–4T, removed; 56.6011–4, added; 56.6011–4T, 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

of assets (RR 13) 4, 305

2003–18 I.R.B. vi May 5, 2003