SECTION 5. ON WHAT

ISSUES MUST TECHNICALADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Matters (other than farmers’ .01 All procedures for obtaining technical advice on issues (other than farmers’ cooperatives) under the cooperatives) under the jurisdiction of the Associate Chief Counsel (Domestic), the jurisdiction of the Associate Associate Chief Counsel (Employee Benefits and Exempt Organizations), and the Chief Counsel (Domestic), Associate Chief Counsel (International) including any matter pertaining to tax-exempt the Associate Chief Counsel bonds or mortgage credit certificates, § 526 of the Code (shipowners’ protection and (Employee Benefits and indemnity associations), § 528 (certain homeowners’ associations) and issues involving Exempt Organizations), the interpretation or application of the federal income tax laws and income tax treaties and the Associate Chief relating to international transactions are contained in Rev. Proc. 98–2. Counsel (International)

Alcohol, tobacco, and .02 Procedures for obtaining technical advice specifically applicable to federal firearms taxes alcohol, tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms.

Excise taxes .03 Technical advice procedures regarding excise taxes (other than excise taxes imposed under Chapters 41, 42 and 43 of the Code), and employment taxes that employee plans and exempt organizations are subject to, are set forth in Rev. Proc. 98–2.