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Part I. — 1986 Code.

SECTION 4. ON WHAT ISSUES MAY OR MUST TECHNICAL ADVICE BE REQUESTED UNDER THIS

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

PROCEDURE? ...................................................................................................................................................... 167 .01 Issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division............................... 167 .02 Farmers’ cooperatives ........................................................................................................................................................... 167 .03 Basis for requesting technical advice................................................................................................................................... 167 .04 Areas of mandatory technical advice ................................................................................................................................... 167 .05 Special procedures for certain conversions.......................................................................................................................... 167

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

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