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SECTION 3. WHAT p. 168

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

IS TECHNICALADVICE?

TABLE OF CONTENTS

SECTION 4. ON WHAT p. 169 .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

.05 Special procedures for certain conversions

SECTION 5. ON WHAT p. 170 .01 Matters (other than farmers’ cooperatives) under the jurisdiction of the As- IS- SUES MUST TECHNICAL sociate Chief Counsel (Corporate), the Associate Chief Counsel (Financial AD- VICE BE REQUESTED Institutions & Products),the Associate Chief Counsel (Income Tax & UNDER DIFFERENT Accounting), the Associate Chief Counsel (International) the Associate Chief PROCEDURES? Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure & Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)

.02 Alcohol, tobacco, and firearms taxes

.03 Excise taxes

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▸Contents — Internal Revenue Bulletin 2001-1
Internal Revenue Bulletin 2001-1

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