SECTION 3. ON WHAT

ISSUES MAY TECHNICAL ADVICE BE REQUESTED UNDER THIS PROCEDURE?

Issues under the jurisdiction of .01 The instructions of this revenue procedure apply to requests for technical advice on the Associate Chief Counsel any issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate (Corporate), the Associate Chief Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Counsel (Financial Institutions & Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief Products), the Associate Chief Counsel (Passthroughs & Special Industries), or the Division Counsel/Associate Chief Counsel (Income Tax & Accounting), Counsel (Tax Exempt and Government Entities), and on certain issues under the jurisdicthe Associate Chief Counsel tion of the Associate Chief Counsel (Procedure and Administration). See section 3 of Rev. (International), the Associate Chief Proc. 2001–1, this Bulletin, for a description of the principal subject matters of jurisdiction. Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)

Issues involving shipowners’ .02 The jurisdiction of the Associate Chief Counsel (Passthroughs & Special Industries) protection and indemnity extends to issuing technical advice under § 526 (shipowners’ protection and indemnity associations and certain associations) and § 528 (certain homeowners associations). homeowners associations