INCOME TAX—Cont.

Retail shoe store expansion (RR 38)

Regulations:

26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Scholarship grants by employer-related

private foundations, victim of qualified disaster (RR 32) 14, 689 Tax shelter regulations (TD 9046) 12,

17, 811 Foreign tax credit limitation, dividends

from a noncontrolled section 902 corporation (Notice 5) 3, 294 S corporation, employee stock owner

ship plan (ESOP):

Basis (RR 27) 11, 597 IRA rollovers and S corporation

614 Technical advice to:

Directors and chiefs, appeals offices,

Accounting, application of normalization

accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits (REG– 104385–01) 12, 634 Accrual of income (RR 10) 3, 288 Accuracy-related penalty, defenses avail able to the imposition (REG–126016– 01) 7, 486 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 Associate Chief Counsel (Interna

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 76 IRS employees (RP 5) 1, 163 Time for performance of acts when last

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814 U.S. possessions, relief from filing Form

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

ability (RR 8) 3, 290 Credits:

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

election (RP 23) 11, 599 Statutory mergers and consolidations

(TD 9038) 9, 524 ; (REG–126485– 01) 9, 542 ; correction (Ann 25) 17, 846 Transactions involving deemed sale of

1, 236