| September 8, 1989 | |
| Roy C. Shultis | Small Business and |
| Director | General Division |
| Publications Division | Bill Guglich |
| 957-4279 | |
| File No. 7-4279 |
Subject: Publications of Advance Income Tax Ruling #3-22403
We have reviewed the original and edited version of advance income tax ruling 3-2403.
In our view the edited version of this ruling is suitable for publication.
B.W. DathDirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch