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SECTION 3. ON WHAT

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUES MAY TECHNICAL ADVICE BE REQUESTED UNDER THIS PROCEDURE?

Issues under the jurisdiction .01 The instructions of this revenue procedure apply to requests for technical advice on of the Associate Chief Counsel any issue under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate (Domestic), the Associate Chief Chief Counsel (Employee Benefits and Exempt Organizations), or the Associate Chief Counsel (Employee Benefits and Counsel (International), and on certain issues under the jurisdiction of the Associate Chief Exempt Organizations), the Counsel (Enforcement Litigation). See section 3 of Rev. Proc. 98–1, this Bulletin, for a deAssociate Chief Counsel scription of the principal subject matters of jurisdiction. (Enforcement Litigation), or the Associate Chief Counsel (International)

Issues involving shipowners’ .02 The jurisdiction of the Associate Chief Counsel (Domestic) extends to issuing techprotection and indemnity nical advice under § 526 (shipowners’ protection and indemnity associations) and § 528 associations and certain (certain homeowners associations). homeowners associations

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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