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Part I. — 1986 Code.

SECTION 5. ON WHAT ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER

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

DIFFERENT PROCEDURES? ............................................................................................................................ 168 .01 Matters (other than farmers’ cooperatives) under the jurisdiction of the Associate Chief Counsel (Corporate), the

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 & Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) ....................................................................................................................................... 168 .02 Alcohol, tobacco, and firearms taxes ................................................................................................................................... 168 .03 Excise taxes........................................................................................................................................................................... 168

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▸Contents — Internal Revenue Bulletin 2003-1

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