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Part I. — 1986 Code.

SECTION 3. WHAT IS THE DIFFERENCE BETWEEN TECHNICAL ADVICE AND TECHNICAL EXPEDITED

Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ADVICE? .............................................................................................................................. 80

SECTION 4. ON WHAT ISSUES MAY TAMs OR TEAMs BE REQUESTED UNDER THIS PROCEDURE? ......... 81 .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial

Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)...................................................................................................................................................... 81 .02 Issues involving shipowners’ protection and indemnity associations and certain homeowners associations............. 81

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▸Contents — Internal Revenue Bulletin 2003-1
Internal Revenue Bulletin 2003-1

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