Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 3. ON WHAT ISSUES p. 78
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
MAY TECHNICALADVICE BE REQUESTED UNDER THIS .01 Issues under the jurisdiction of the Associate Chief Counsel (Domestic), the PROCEDURE? Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International)
.02 Issues involving shipowners’ protection and indemnity associations and cer tain homeowners associations
Get a plain-English answer with a citation back to this text.
Ask AI about this code