SECTION 4. ON WHAT p. 163 .01 Issues under the jurisdiction of the Assistant…

Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States

I SSUES MAY OR MUST Plans and Exempt Organizations) TECHNICALADVICE BE REQUESTED UNDER .02 Farmers’ cooperatives THIS PROCEDURE?

.03 Basis for requesting technical advice

.04 Areas of mandatory technical advice

SECTION 5. ON WHAT p. 164 .01 Matters (other than farmers’ cooperatives) under the jurisdiction of the ISSUES MUST TECHNICAL Associate Chief Counsel (Domestic), the Associate Chief Counsel (EmADVICE BE REQUESTED ployee Benefits and Exempt Organizations), and the Associate Chief CounUNDER DIFFERENT sel (International) PROCEDURES?

.02 Alcohol, tobacco, and firearms taxes

.03 Excise taxes

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▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

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