SECTION 3. WHAT p. 162

IS TECHNICALADVICE?

SECTION 4. ON WHAT p. 163 .01 Issues under the jurisdiction of the Commissioner, Tax Exempt and GovernISSUES MAY OR MUST ment Entities Division 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 Counsel (InUNDER DIFFERENT ternational). PROCEDURES?

.02 Alcohol, tobacco, and firearms taxes

.03 Excise taxes