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SECTION 3. ON WHAT ISSUES p. 85

Internal Revenue Bulletin 2001-1 · 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 (Corporate), the PROCEDURE? Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)

.02 Issues involving shipowners’ protection and indemnity associations and cer tain homeowners associations

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▸Contents — Internal Revenue Bulletin 2001-1

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