SECTION 5. ON WHAT

ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Matters (other than farmers’ .01 All procedures for obtaining technical advice on issues (other than farmers’ cooperacooperatives) under the tives) under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate jurisdiction of the Associate Chief Counsel (Employee Benefits and Exempt Organizations), and the Associate Chief Chief Counsel (Domestic), the Counsel (International) including any matter pertaining to tax-exempt bonds or mortgage Associate Chief Counsel credit certificates, § 526 of the Code (shipowners’ protection and indemnity associations), (Employee Benefits and Exempt § 528 (certain homeowners’ associations) and issues involving the interpretation or appliOrganizations), and the Associate cation of the federal income tax laws and income tax treaties relating to international Chief Counsel (International) transactions are contained in Rev. Proc. 99–2.

Alcohol, tobacco, .02 Procedures for obtaining technical advice specifically applicable to federal alcohol, and firearms taxes 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. 99–2.