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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 3. ON WHAT ISSUES

Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States

MAY TECHNICAL ADVICE BE REQUESTED UNDER THIS PROCEDURE?

Issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International)

Issues involving shipowners’ protection and indemnity associations and certain homeowners associations

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▸Contents — Internal Revenue Bulletin 1997-1

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