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Introduction

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS

Internal Revenue Bulletin 2014-1 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURE? ..................................................................................................................................................................8 .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) ...............................................................................9 .02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products).......................................9 .03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting).................................................9 .04 Issues under the jurisdiction of the Associate Chief Counsel (International)...........................................................................9 .05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries).....................................9 .06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) ............................................10 .07 Issues under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and

Government Entities).................................................................................................................................................................10

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▸Contents — Internal Revenue Bulletin 2014-1

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