SECTION 4. ON WHAT
Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?
Alcohol, tobacco, and .01 The procedures for obtaining technical advice specifically applicable to federal firearms taxes alcohol, tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms.
Tax exempt and .02 The procedures for obtaining technical advice specifically on issues under the jurisgovernment entities diction of the Commissioner, Tax Exempt and Government Entities Division, are found in Rev. Proc. 2001–5, this Bulletin. However, the procedures under Rev. Proc. 2001–2 (this revenue procedure) must be followed for obtaining technical advice on issues pertaining
Sec. 2 2001–1 I.R.B. 85 January 2, 2001
to tax-exempt bonds, Indian tribal governments, federal, state, or local governments, mortgage credit certificates, and deferred compensation plans under § 457.
Farmers’ cooperatives .03 Even though the Associate Chief Counsel (Passthroughs & Special Industries) has jurisdiction for issuing technical advice under § 521, the procedures under Rev. Proc. 2001–5 and Rev. Proc. 90–27, 1990–1 C.B. 514, as well as § 601.201(n) of the Statement of Procedural Rules (26 C.F.R. § 601.201(n) (2000)), must be followed.
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