IRS Chief Counsel Code and Subject Matter Directory ... · IRS Chief Counsel Code and Subject...
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IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 1 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B03 Azarchs, Timothy L. [email protected] (202) 317-5100CC:INTL:B01 Lor, Rosy L. [email protected] (202) 317-6933CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006
12 Cross References Relating to Tax on Corporations CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006
CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718
CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718
CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B04 Warren, Angella L. [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006
25 Interest on Certain Home Mortgages CC:FIP:B05 Bell, Lewis [email protected] (202) 317-4565CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006
25B Elective Deferrals and IRA contributions by certain individuals/Retirement Savers CreditCC:TEGE:EB:QP2 Branch Contact (202) 317-6799
25C Nonbusiness Energy Propert CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-512325D Residential Energy Efficient Property CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123
CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936
29 Credit for Producing Fuel From a Nonconventional Source From Other than Natural ResourcesCC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
25A
26
27
30
11
15
21
22
23
24
1(h)
1(h)(11)
2
3
4
5
Credit for Qualified Electric Vehicles
Credit for the Elderly and the Permanently and Totally Disabled
Adoption Expense Tax Credit
Child Tax Credit
Hope and Lifetime Learning Credits
Limitation Based on Tax Liability
Taxes of Foreign Countries and Possessions
Maximum Capital Gains Rates for Individuals
Dividends Taxed as Net Capital Gains
Definitions and Special Rules
Tables for Individuals
Repealed (Rules for Optional Tax)
Cross References Relating to Tax on Individuals
Tax Imposed (Corporations)
Effect of Changes
Expenses for Household and Dependent Care Services Necessary for Gainful Employment
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
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Code Section Subject Office Symbol Contact Email TelephoneCC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123
30B Alternative Motor Vehicle Credit CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-527530C Clean-fuel Vehicle Refueling Property Credit CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-527530D Qualified Plug-In Electric Vechicle Credit CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-527531 Tax Withheld on Wages CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
(New) Health Insurance Costs of Eligible Individuals CC:ITA:B04 Mojiri-Azad, Lisa [email protected] (202) 317-4718CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B05 Glendening, Christina M. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B04 Mojiri-Azad, Lisa [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
38 General Business Credit CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-510639 Carryback and Carryforward of Unused Credits CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123CC:PSI:B06 Records, Jennifer A. [email protected] (202) 317-5270CC:PSI:B05 Grant, Jian H. [email protected] (202) 317-5112CC:PSI:B05 Wilson, Christopher J. [email protected] (202) 317-5122
43 Enhanced Oil Recovery Credit CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-512044 Expenditures to Provide Access to Disabled Individuals CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
45A Indian Employment Credit CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
45C Clinical Testing Expenses for Certain Drugs for Rare Diseases or Conditions CC:PSI:B06 Records, Jennifer A. [email protected] (202) 317-5270CC:PSI:B05 Grant, Jian H. [email protected] (202) 317-5112CC:PSI:B05 Holmes, James A. [email protected] (202) 317-5114
45F Employer-Provided Child Care Credit CC:PSI:B05 Holmes, James A. [email protected] (202) 317-511445G Railroad Track Maintenance Credit CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121
CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
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34
45I
45J
40A
41
42
45
45B
45D
35
36
36A
36B
36C
40
Earned Income Tax Credit
Certain Uses of Gasoline and Special Fuels
Health Insurance Costs of Eligible Individuals
First-time Homebuyer Credit
Making Work Pay Credit
Electricity Produced from Certain Renewable Resources
Credit for Employer Social Security Taxes Paid With Respect to Employee Cash
New Markets Tax Credit
Credit for Producing Oil and Gas from Marginal Wells
Credit for Production from Advanced Nuclear Power Facilities
Refundable Credit for Coverage Under a Qualified Health Plan
Adoption Expense Tax Credit
Alcohol Used as a Fuel
Biodiesel Used As A Fuel
Credit for Increasing Research Activities
Low Income Housing Credit
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Code Section Subject Office Symbol Contact Email Telephone45K Credit for Producing Fuel from a Nonconventional Source CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-511845M Energy Efficient Appliance Credit CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-511845N Mine Rescue Team Training Credit CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-512345O Agricultural Chemical Security Credit CC:PSI:B05 Rider, James W. [email protected] (202) 317-4067
CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
46(b)(2) (Repealed) Energy PercentageCC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
46(b)(3) (Repealed) Special Rule for Certain Energy PropertyCC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
46(c)(2) (Repealed) Applicable Percentage in Certain CasesCC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108
47 Rehabilitation Credit CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005
CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005
CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-700548(a)(4) (Repealed) Property Used by Certain Tax Exempt Organizations
CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-527548(a)(5) (Repealed) Property Used by Governmental Units or Foreign Persons or Entities
CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-512048(b) Reforestation Credit CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120CC:PSI:B06 Records, Jennifer A. [email protected] (202) 317-5270CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005
48A Qualifying Advanced Coal Project Credit CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:SB:7:SF:3 Skeen, Michael A. [email protected] (415) 547-3785CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
48C Qualifying Advanced Enery Project Credit CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-512048D Qualifying Therapeutic Discovery Project Credit CC:PSI:B05 Rider, James W. [email protected] (202) 317-406749 At-Risk Rules CC:PSI:B05 Rider, James W. [email protected] (202) 317-4067
Other Special Rules CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106Termination of Regular Percentage CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
51 Amount of Credit Work Opportunity Tax Credit (WOTC) (formerly TJTC) CC:TEGE:EB:HW Branch Contact (202) 317-5500
46 (Repealed)
46(c)(4) (Repealed)
46(d) (Repealed)
46(f) (Repealed)
48B
50
48
48(a)(1) (Repealed)
48(a)(2) (Repealed)
48(a)(3) (Repealed)
48(d) (Repealed)
48(p) (Repealed)
Progress Expenditures
Limitations in Case of Certain Regulated Companies
Energy Credit
Section 38 Property
Property Used Outside of the U.S.
Property Used for Lodging
Amount of Credit for Public Utility Property; Normalization
Certain Leased Property
Single Purpose Agricultural or Horticultural Structure Defined
Qualifying Gasification Project Credit
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
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Code Section Subject Office Symbol Contact Email Telephone51A Temporary Incentives for Employing Long-Term Family Assistance Recipients (Welfare to Work
Credits) CC:TEGE:EB:HW Branch Contact (202) 317-550052 Special Rules - WOTC (formerly TJTC) CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006
Clean Renewable Energy Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563Credit to Holders Of Clean Renewable Energy Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
CC:FIP:B05 Stojanovic, Zoran [email protected] (202) 317-4564CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
54AA Build America Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-456354B Qualified Forestry Conservation Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-456354C New Clean Renewable Energy Bonds CC:FIP:B05 Stojanovic, Zoran [email protected] (202) 317-456454D Qualified Energy Conservation Bonds CC:FIP:B05 White, David E. [email protected] (202) 317-456254E Qualified Zone Academy Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-456354F Qualified School Construction Bonds CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567
CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
56(a)(5) Pollution Control Facilities CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006
CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123
CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006
59(a) CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-693659(e) CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120
CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006
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56(a)(1)
56(a)(2)
56(a)(6)
57
57(a)(1)&(2)
53
54
54A
55
58
59
59A
61
Denial of Certain Losses
Alternative Minimum Tax-Other Definitions and Special Rules
Alternative Minimum Tax Foreign Tax Credit
Environmental Tax
Advance Rentals Method Changes Income From Discharge of Indebtness
Community Income
Adjustments in Computing AMT Income
Depreciation
Mining Exploration and Development Costs
Adjusted Basis
Items of Tax Preference
Depletion and Intangible Drilling Costs Determination of Fair Market Value Stock Options
Credit for Prior Year Minimum Tax Liability
Qualified Tax Credit Bonds
Alternative Minimum Tax Maximum Capital Gains Rates for Individuals
Equipment Leasing
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
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Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Glendening, Christina M. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:TEGE:EOEG:ET2 Casey, Jean M. [email protected] (202) 317-4774
Vow of Poverty-Withholding Tax CC:TEGE:EOEG:ET2 Casey, Jean M. [email protected] (202) 317-4774CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Shepherd, Neil D. [email protected] (202) 317-4774CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
64 Ordinary Income Defined CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-700665 Ordinary Loss Defined CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006
CC:PA:02 Rose, Nancy L. [email protected] (202) 317-6844CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011
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66
67
68
71
62
62(c)
Overall Limitation on Itemized Deductions
Alimony and Separate Maintenance Payments
Vow of Poverty-Income Tax
Adjusted Gross Income Defined
Accountable Plans
Overall Limitation on Itemized Deductions Taxable Income Defined
Treatment of Community Income
2-Percent Floor on Miscellaneous Itemized Deductions
Fringe Benefits
Gross Income Defined (In General)
Indians
Split Dollar Life Insurance
Student Loan Cancellations
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
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Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003
CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435
CC:TEGE:EB:QP2 Carter, Vernon S. [email protected] (202) 317-6700
CC:TEGE:EB:QP4 Branch Contact (202)317-4148
CC:TEGE:EB:QP3 Branch Contact (202)317-4102
CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP4 Kinard, Pamela R. [email protected] (202) 317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Kinard, Pamela R. [email protected] (202) 317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102
73 Services of Child CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006
74(c) Exceptions for Certain Employee Achievement Awards CC:TEGE:EOEG:ET2 Branch Contact (202) 317-477475 Dealers in Tax-Exempt Securities CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425
CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718
78 Dividends Received from Certain Foreign Corporations by Domestic Corporations Choosing Foreign Tax Credit CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936
80 Restoration of Value of Certain Securities CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006
83 Property Transferred in Connection with Performance of Service, including non-qualified deferred compensation plans CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Mojiri-Azad, Lisa [email protected] (202) 317-4718CC:TEGE:EOEG:ET1 Owens, Margaret A. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Owens, Margaret A. [email protected] (202) 317-6798CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003
101 Certain Death Benefits (Except for any death benefits received under a "qualified" plan, which is handled by TEGE:EP). CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435
101(h) Survivor Benefits for Public Safety Officers CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
102(c) Employee Gifts CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774103 Interest on State and Local Bonds CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567104(a)(1) Compensation for Injuries or Sickness: Workers' Compensation CC:TEGE:EOEG:HW Branch Contact (202) 317-5500
72(p)
72(t)
74
77
82
84
72
85
86
87
88
90
102
Annuities; Certain Proceeds of Endowment and Life Insurance Contracts Civil Service or Qualified Plans
Loans Treated as Distributions
Ten Percent additional tax on Early Distributions from Qualified Retirement Plans
Prizes and Awards
Certain Amounts with Respect to Nuclear Decommissioning Costs
Illegal Federal Irrigation Subsidies
Gifts and Inheritances
Commodity Credit Loans
Reimbursement for Expenses of Moving
Transfer of Appreciated Property to Political Organizations
Unemployment Compensation
Social Security and Tier I Railroad Retirement Benefits
Alcohol and Biodiesel Fuel Credits
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 7 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718
104(a)(3) (New) Accident and Health Insurance CC:TEGE:EB:HW Branch Contact (202) 317-5500104(a)(4) (New) Military Disability Pensions Amounts Received Under Accident and Health Plans
CC:TEGE:EB:HW Branch Contact (202) 317-5500105 Amounts Received Under Accident and Health Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500105(a)(5) (New) Disability Income From Terroristic Action and Facilities CC:TEGE:EB:HW Branch Contact (202) 317-5500105(h) Self-Insured Medical Expense Reimbursement Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500106 Contributions by Employer to Accident and Health Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Casey, Jean M. [email protected] (202) 317-4774CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
117(c) Scholarships CC:TEGE:EOEG:ET2 Shepherd, Neil D. [email protected] (202) 317-4774Contributions to the Capital of a Corporation (Non-Shareholder) CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700
118(b) Contributions in Aid of Construction CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106118(c) Special Rules for Water and Sewage Disposal Utilites CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106119 Meals or Lodging Furnished for the Convenience of the Employer CC:TEGE:EOEG:ET2 Shepherd, Neil D. [email protected] (202) 317-4774120 (Repealed) Amounts Received Under Qualified Group Legal Services Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
122 Certain Reduced Uniformed Services Retirement Pay CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006
125 Cafeteria Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500126 Certain Cost-Sharing Payments CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118126(a)(8) Forestry Cost-Sharing Payments CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118127 Educational Assistance Programs/ Dependent Care Assistance Programs CC:TEGE:EB:HW Branch Contact (202) 317-5500129 Dependent Care Assistance Programs CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718
115
117
118(a)
121
123
130
104(a)(2)
107
108
109
110
111
Improvements by Lessee on Lessor's Property
Qualified Lessee Construction Allowances for Short-Term Leases
Recovery of Tax Benefit Items
Income of States, Municipalities, etc.
Qualified Scholarships
Contributions to the Capital of a Corporation (Shareholder)
Damages Received for Personal Injury
Rental Value of Parsonages
Income from Discharge of Indebtedness
Exclusion of Gain from Sale or Exchange of Residence of Individual
Amounts Received Under Insurance Contracts for Certain Living Expenses
Certain Personal Injury Liability Assignments
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 8 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Glendening, Christina M. [email protected] (202) 317-7006
132 Certain Fringe Benefits CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774133 (Repealed) Interest on Certain Loans Used to Acquire Employer Securities CC:TEGE:EB:QP3 Ricotta, John T. [email protected] (202) 317-4102
CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006
137 Adoption Assistance Program CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006
139F Certain Amounts Received by Wrongfully Incarerated Individuals CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718141 Private Activity Bonds CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567142 Exempt Facility Bond CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563143 Mortgage Revenue Bonds CC:FIP:B05 Stojanovic, Zoran [email protected] (202) 317-4564
CC:FIP:B05 White, David E. [email protected] (202) 317-4562CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567
145 Qualified 501(c)(3) Bonds CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567CC:FIP:B05 White, David E. [email protected] (202) 317-4562CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567CC:FIP:B05 White, David E. [email protected] (202) 317-4562CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567CC:FIP:B05 White, David E. [email protected] (202) 317-4562CC:FIP:B05 Hanemann, Spence W. [email protected] (202) 317-4554CC:FIP:B05 Hanemann, Spence W. [email protected] (202) 317-4554CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567CC:FIP:B05 Som de Cerff, Johanna L. [email protected] (202) 317-4567CC:FIP:B05 Hanemann, Spence W. [email protected] (202) 317-4554CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003
149
150
151
152
161
162
139D
139E
144
146
147
148
131
135
136
139
139A
139B
Volume Cap - Private Activity Bonds
Other Requirements - Private Activity Bonds
Arbitrage
Bonds Must Be Registered To Be Tax Exempt; Other Requirements
Definitions and Special Rules
Allowance of Deductions for Personal Exemptions
Disaster Relief Payments
Federal Subsidies for Prescription Drug Plans
Benefits Provided to Volunteer Firefighters and Emergency Medical Responders
Indian Health Care Benefits
Indian General Welfare Benefits
Qualified Small Issue Bonds, Student Loan Bonds, Redevelopment Bonds
Certain Foster Care Payments
Income From U. S. Savings Bonds Used To Pay Higher Education Tuition and Fees
Energy Conservation Subsidiaries Provided by Public Utilities
Dependent Defined
Allowance of Deductions
Trade or Business Expenses
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 9 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700
162(l) Health Insurance Costs of Self-Employed Individuals CC:TEGE:EB:HW Branch Contact (202) 317-5500162(m) Disallowance of deduction for Certain Employee Remuneration in Excess of $1,000,000
CC:TEGE:EB:EC Branch Contact (202) 317-5600CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B03 Kim, Jamie J. [email protected] (202) 317-5100CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
163(e)(3) Special Rule for Original Issue Discount on Obligation Held by Related Foreign PersonCC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524
CC:FIP Imholtz, Diana [email protected] (202) 317-4410163(j) Earnings Stripping Application to Branches CC:INTL:B05 Ramaswamy, Sheila N. [email protected] (202) 317-6938
CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B04 Branch Contact (202) 317-6995CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:ITA:B03 Bird, Susie K. [email protected] (202) 317-5100CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Wei, Amy S. [email protected] (202) 317-7011CC:ITA:B01 Trebat, Joanna L. [email protected] (202) 317-7003
Timber, Trees, or Mineral Property Abandonment CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118165(l) Treatment of Certain Losses in Insolvent Financial Institutions CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455
Bad Debt - Banks CC:ITA:B01 Trebat, Joanna L. [email protected] (202) 317-7003CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Wei, Amy S. [email protected] (202) 317-7011CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005
167(e) Certain Term Interests Not Depreciable CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
165
166
167
167(f)
167(g)
167(h)
162(k)
163
163(e)
163(f)
163(l)
164
Depreciation
Intangibles
Placed in Service [includes section 1.46-3(d)]
Computer Software
Income Forecast Method
Amortization of Geological and Geophysical Expenditures
Denial of Deduction for Interest on Certain Obligations Not in Registered Form -Not Included
Disallowance of Deduction of Certain Debt Instruments of Corporations
Taxes
Losses
Bad Debts
Bad Debts - Financial Institutions
Stock Redemption Expenses
Allocation of Interest
Original Issue Discount
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 10 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Devereux, Deena M. [email protected] (202) 317-7005CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045
167(m)
168
168(d)
168(h)
168(i)(3)
168(i)(4)
170(b)(1)(A)
170d(f)(10)
171
172
172(b)(1)(E)
172(h)
168(i)(5)
168(i)(9)
168(j)
168(k)
169
170
Charitable Contributions
Organizations Excepted from Private Foundation Classification
Split dollar life insurance, annuity and endowment contracts
Amortizable Bond Premium
Net Operating Loss Deduction in General
Excess Interest Loss
General Asset Accounts
Change in Use
Normalization
Property on Indian Reservations
Bonus Depreciation
Amortization of Pollution Control Facilities
Class Lives
Accelerated Cost Recovery System
Dispositions
Conventions
Tax Exempt Use Property
Lease Terms
Corporate Equity Reduction Interest Losses
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 11 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:CORP Office Contact (202) 317-7700
173 Circulation Expenditures CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B07 Reed, Kathleen [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120CC:PSI:B06 Records, Jennifer A. [email protected] (202) 317-5270CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
179A Deductions for Clean-Fuel Vehicles and Certain Refueling Property CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123179C Election to Expense Certain Refineries CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120179D Energy Efficient Commercial Buildings, Deduction CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118179E Election to Expense Advanced Mine Safety Equipment CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120
CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
190 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
192 Contributions to Black Lung Disability CC:TEGE:EB:HW Branch Contact (202) 317-5500193 Tertiary Injectants CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123194 Treatment of Reforestation Expenditures CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005
196 Deduction for Certain Unused Business Credits CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005
CC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100
CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100
CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011
CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003199 Income Attributable to Domestic Production Activities CC:PSI:B05 Holmes, James A. [email protected] (202) 317-5114211 Allowance of Deductions CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011
CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100
174
175
176
178
179
179(b)(6)
198
212
180
181
183
186
195
197
Recoveries of Damages for Antitrust Violations
Start-Up Expenditures
Amortization of Goodwill and Certain Other Intangibles
Expensing of Environmental Remediation 'Costs for Certain Otherwise Capital Expenditures
Expenses for Production of Income
Amortization of Cost of Acquiring a Lease
Election to Expense Certain Depreciable Business Assets
Expansion of Limitation on Depreciation of Certain Passenger Automobiles
Expenditures by Farmers for Fertilizer
Treatment of Certain Qualified Film & Television Production
Activities not Engaged in for Profit
Accounting Method Changes
Research and Experimental Expenditures
Soil and Water Conservation Expenditures
Soil and Water Consservation
Payments with Respect to Employees of Certain Foreign Corporations
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 12 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B01 Trebat, Joanna L. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B02 Wei, Amy S. [email protected] (202) 317-7011CC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003
216 Deduction of Taxes, Interest, and Business Depreciation by Cooperative Housing Corporation Tenant Stockholder CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B02 Wei, Amy S. [email protected] (202) 317-7011CC:TEGE:EB:QP4 Pastor, Cathy V. [email protected] (202) 317-4148CC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102CC:TEGE:EB:QP4 Gutierrez, Patrick [email protected] (202) 317-4148CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148
220(a) Jury Duty Pay Remitted to an Individual's Employer CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B02 Rogers, Helen F. [email protected] (202) 317-7011CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B01 Trebat, Joanna L. [email protected] (202) 317-7003CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423
244 Dividends Received on Certain Preferred Stock CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:INTL:B03 Parry, Jeffrey L. [email protected] (202) 317-6936CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Bird, Susie K. [email protected] (202) 317-5100CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B01 Trebat, Joanna L. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Bird, Susie K. [email protected] (202) 317-5100CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100
221
222
241
243
243(c)
243(d)
213
215
217
219
245
246
246A
247
248
Medical, Dental, etc., Expenses
Dividends Paid on Certain Preferred Stock of Public Utilities
Organizational Expenditures
Dividends Received by Corporations
Special Rules for Certain Distributions (Banks)
Dividends Received by Corporations - Banks, RIC's & REIT's
Dividends Received from Certain Foreign Corporations
Rules Applying to Deductions for Dividends Received
Dividends Received Deduction Reduced Where Portfolio Stock is Debt Financed
Alimony, etc., Payments
Moving Expenses
Retirement Savings (Individual Retirement Accounts)
Deduction for Interest on Education Loans
Qualified tuition and Related Expenses
Allowance of Special Deductions
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 13 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B02 Wei, Amy S. [email protected] (202) 317-7011CC:ITA:B01 Trebat, Joanna L. [email protected] (202) 317-7003CC:FIP:B01 Dubert, Alexa T. [email protected] (202) 317-4945CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP Blanchard, William E. [email protected] (202) 317-4434
261 General Rule for Disallowance of Deductions CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005262 Personal, Living, and Family Expense CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005
CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B03 Feldstein, Merrill D. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123
263(g) Interest & Carrying Cost in the Case of Straddles CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428
CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275
CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123263A(f) Interest Capitalization Rules CC:ITA:B06 Gee, Steven J. [email protected] (202) 317-7007264 Certain Amounts Paid in Connection with Insurance Contracts CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435265(a)(1) Expenses and Interest Relating to Tax-Exempt Income CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005265(a)(2) Interest Relating to Tax-Exempt Income CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005265(a)(3) Certain Regulated Investment Companies CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524265(a)(6) Parsonage and Military Housing Allowances CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005
CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455
CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423265(b)(3) Exemption for Certain Tax Exempt Obligations CC:FIP:B05 White, David E. [email protected] (202) 317-4562
CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007CC:ITA:B07 Reed, Kathleen [email protected] (202) 317-7005
CC:ITA:B06 Gee, Steven J. [email protected] (202) 317-7007
CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007
CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B03 Kim, Jamie J. [email protected] (202) 317-5100CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:INTL:B04 McCarrick, Shane M. [email protected] (202) 317-6937
267
267(f)
268
269
269A
269B
263
263(c)
263(h)
263(i)
265(b)
266
249
Limitation on Deduction of Bond Premium on Repurchase
Capital Expenditures
Intangible Drilling & Development Costs (Oil & Gas Wells and Geothermal Wells)
Payments in Lieu of Dividends in Connection With Short Sales
Acquisition Made to Evade or Avoid 'Income Tax
Personal Service Corporations Formed or Availed of to Avoid or Evade Income Tax
Stapled Entities
Special Rules for Intangible Drilling and Development Costs Outside the United States
Pro Rata allocation of interest expense of financial institutions to tax exempt interest
Carrying Charges
Losses, Expenses, and Interest with Respect to Transactions Between Related Taxpayers
Special Rules Applicable to Controlled Groups
Sale of Land with Unharvested Crop
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 14 of 69
Code Section Subject Office Symbol Contact Email Telephone272 Disposal of Coal or Domestic Iron Ore CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118273 Holders of Life or Terminable Interest CC:FIP Imholtz, Diana [email protected] (202) 317-4410274 Disallowance of Certain Entertainment, Etc., Expenses CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005
CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B07 Parker, Nathaniel B. [email protected] (202) 317-6941
274(j) Employee Achievement Awards CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:ITA:B06 Mulleneaux, Natasha M. [email protected] (202) 317-7007CC:ITA:B05 Kristall, Jason D. [email protected] (202) 317-7006CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
CC:CORP Office Contact (202) 317-7700
CC:CORP Field Personnel (202) 317-3045
CC:CORP General Information (202) 317-7700CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005
280C Certain Expenses for which Credits are Allowable CC:PSI:B06 Records, Jennifer A. [email protected] (202) 317-5270CC:ITA:B06 McElroy, Jr., W. Thomas [email protected] (202) 317-7007CC:ITA:B06 Hewitt, Evan K. [email protected] (202) 317-7007
CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005
CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005280G Golden Parachute Payments CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423
291(a)(4) Amortization of Pollution Control Facilities CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118Exploration, Development, and Intangible Drilling Costs CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118Special Rules for Treatment of Intangible Drilling Costs and Mineral Exploration and Development Costs CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123
CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045
291(c)
301
302
302(b)(4)
303
280F
280G(d)(5)
291
291(a)(2)
291(a)(3)
291(b)
274(h)(6)
275
277
279
280B
280E
Interest on Indebtedness Incurred by Corporation to Acquire Stock or Assets of Another Corporation
Demolition of Structures
Expenditures in Connection With the Illegal Sale of Drugs
Limitations of Investment Tax Credit & Depreciation of Luxury Automobiles: Limitation Where Certain Property Used for Personal Purposes
Treatment of Affiliated Groups
Special Rules Relating to Corporate Preference Items
Caribbean Basin Initiative
Certain Taxes
Taxable Membership Organizations
Distributions in Redemption of Stock to Pay Death Taxes
Reduction in Percentage Depletion
Certain Financial Institution Preference Items
Special Rules Relating to Pollution Control Facilities
Distributions of Property
Distribution in Redemption of Stock
Redemption from Noncorporate Shareholder in Partial Liquidation
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 15 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700
316(b)(3) Deficiency Dividend Distributions by a Regulated Investment Co. or Real Estate Investment Trust CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524
CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700
CC:CORP Field Personnel (202) 317-3045
CC:CORP Office Contact (202) 317-7700
CC:CORP General Information (202) 317-7700
CC:CORP General Information (202) 317-7700
CC:CORP Field Personnel (202) 317-3045
304
336
337
337(d)
317
318
331
332
333 (Repealed)
334
305
306
307
311
312
316
Effect on Earnings and Profits
Dividend Defined
Other Definitions
Constructive Ownership of Stock
Gain or Loss to Shareholders in Corporate Liquidations
Complete Liquidations of Subsidiaries
Redemption Through Use of Related Corporations
Distributions of Stock and Stock Rights
Dispositions of Certain Stock
Basis of Stock and Stock Rights Acquired in Distributions
Taxability of Corporation on Distribution
Election as to Recognition of Gain in Certain Liquidations
Basis of Property Received in Liquidation
Gain or Loss Recognized on Property Distributed in Complete Liquidation
Nonrecognition for Property Distributed to Parent in Complete Liquidation of Subsidiary
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 16 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:INTL:B04 Williams Jr., Robert [email protected] (202) 317-6937CC:INTL:B04 McCarrick, Shane M. [email protected] (202) 317-6937CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937CC:INTL:B04 Baker, Lynlee C. [email protected] (202) 317-5141CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:INTL:B04 Williams Jr., Robert [email protected] (202) 317-6937CC:INTL:B04 McCarrick, Shane M. [email protected] (202) 317-6937CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937
367(d) Special Rules Relating to Transfers of 'Intangibles CC:INTL:B04 Williams Jr., Robert [email protected] (202) 317-6937367(e) Treatment of Distributions Described in Section 355 or Liquidations under Section 332
CC:INTL:B04 Baker, Lynlee C. [email protected] (202) 317-5141367(f) Other Transfers CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933
337 (Pre-TRA 1986)
338
341
357
358
361
362
367(a)
367(b)
346
351
351(e)
354
355
356 Receipt of Additional Consideration
Assumption of Liability
Basis to Distributees
Nonrecognition of Gain or Loss to Corporations
Basis to Corporations
Transfers of Property from the United States
Collapsible Corporations
Definition and Special Rule
Transfer to Corporation Controlled by Transferor
Exceptions
Exchanges of Stock and Securities in Certain Reorganizations
Distribution of Stock and Securities of a Controlled Corporation
Gain or Loss on Sales or Exchanges in Connection With Certain Liquidations
Certain Stock Purchases Treated as Asset Acquisitions
Other Transfers
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 17 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B06 Mulleneaux, Natasha M. [email protected] (202) 317-7007CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006
381(c)(14) Dividend Carryover to Personal Holding Company CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121381(c)(15) (Repealed)
Indebtedness of Certain Personal Holding CompaniesCC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007CC:ITA:B06 Hirschhorn, Roy A. [email protected] (202) 317-7007
381(c)(17) Deficiency Dividend of Personal Holding Company CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045
368
368(a)(1)(G)
368(a)(3)
370 (Repealed)
371 (Repealed)
372 (Repealed)
381(c)(13)
381(c)(16)
381(c)(19)
381(c)(2)
374 (Repealed)
381
381(b)
381(c)(1)
381(c)(10)
381(c)(12)
Treatment of Certain Mining Development and Exploration
Recovery of Tax Benefit Items
Involuntary Conversions Under Section 1033
Certain Obligations of Distributor or Transfer Corporation
Charitable Contributions in Excess of Prior Years Limitations
Earnings & Profits
Basis in Connection with Certain Receivership and Bankruptcy Proceedings
Gain or Loss Not Recognized in Certain Railroad Reorganizations
Carryovers in Certain Corporate Acquisitions
Operating Rules
Net Operating Loss Carryovers
Expenses of Distributor or Transferor Corporation
Definitions Relating to Corporate Reorganizations
Bankruptcy Reorganization
Additional Rules Relating to Title II and Similar Cases
Termination of Part
Reorganization in Certain Receivership and Bankruptcy Proceedings
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 18 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:CORP Office Contact (202) 317-7700CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B06 Hirschhorn, Roy A. [email protected] (202) 317-7007CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006
381(c)(9) Amortization of Bond Discount or Premium CC:FIP Blanchard, William E. [email protected] (202) 317-4434
CC:CORP Field Personnel (202) 317-3045
CC:CORP Office Contact (202) 317-7700
CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102
381(c)(25)
381(c)(3)
381(c)(4)
381(c)(5)
381(c)(6)
381(c)(8)
381(c)(21)
381(c)(24)
401(a)(17)
382
383
384
385
386 (Repealed)
401(a)(11)
New Financial Products
Treatment of Certain Interests in Corporations as Stock or Indebtedness
Transfers of Partnership and Trust Interests by Corporations
Requirement of Joint & Survivor and Preretirement Survivor Annuities
Maximum Compensation
Inventories
Method of Computing Depreciation Allowance
Installment Method
Limitation on Net Operating Loss Carry Forwards and Certain Built-in Losses Following Ownership Change
Special Limitations on Certain Excess Credits, Etc.
Limitation on Use of Preacquisition Losses to Offset Built-in Gains
Pre-1954 Adjustments Resulting from Change in Method of Accounting
Credit Under Section 38
Credit for Employment of Certain New Employees Credit Under Section 53
Capital Loss Carryover
Method of Accounting
Method of Accounting (Banks)
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 19 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Diefenbach, Clare E [email protected] (202) 317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert [email protected] (202) 317 4102CC:TEGE:EB:QP3 Diefenbach, Clare E [email protected] (202) 317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert [email protected] (202) 317 4102CC:TEGE:EB:QP3 Diefenbach, Clare E [email protected] (202) 317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert [email protected] (202) 317 4102CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP4 Pastor, Cathy V. [email protected] (202) 317-4148CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EB:QP2 Carter, Vernon S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102CC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148
CC:TEGE:EB:QP1 Branch Contact (202) 317-6700
CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
CC:TEGE:EB:QP1 Branch Contact (202) 317-6700
CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP2 Herrmann, Kathleen [email protected] (202) 317-6799CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148
401(a)(9)
401(a) Other
401(b)
401(c)
401(h)
401(k)
401(a)(26)
401(a)(28)(B)
401(a)(28)(C)
401(a)(35)
401(a)(4)
401(l)
401(m)
401-418
401-420
402
Minimum Participation
Questions relating to Other Code Sections Not Specified Below Between 401 and 418
Pension, Profit-Sharing, Stock Bonus Plans, etc. * For general information and questions regarding rulings, call the T:EP Hotline (1:30 - 4:00pm, Monday - Thursday).
Distributions/Rollovers
Certain Retroactive Changes in Plan
Rules relating to Self-Employed Individuals and Owner-Employees
Medicare Benefits for Retirees
Cash or Deferred Arrangements
Permitted Disparity
Matching Contributions and Employee
ESOP Diversification, etc.
Independent Appraiser
Diversification Requirements
Discrimination in Contributions or Benefits
Required Distributions
Qualified Retirement Plans, In General
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 20 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:EC Branch Contact (202) 317-5600CC:TEGE:EB:QP4 Pastor, Cathy V. [email protected] (202) 317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP4 Press, Cheryl E. [email protected] (202) 317-4148CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700CC:TEGEDC:NELI Oluwo, Rosemary [email protected] (516) 688-1703CC:TEGE:EB:QP4 Gutierrez, Patrick [email protected] (202) 317-4148
CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:TEGE:EB:QP4 Branch Contact (202)317-4148
CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799
404(a)(1)-(4) Deductions for Employer Contribution CC:TEGE:EB:QP3 Branch Contact (202)317-4102404(a)(2) Employees' Annunities CC:TEGE:EB:QP2 Branch Contact (202) 317-6799404(a)(3) Stock Bonus and Profit-Sharing Trusts CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799404(a)(4) Trusts Created or Organized Outside of the United States CC:TEGE:EB:QP2 Branch Contact (202) 317-6799404(a)(5) Other Plans CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP3 Gertner, Robert [email protected] (202) 317 4102CC:TEGE:EOEG:EO1 Fischer, La Vonne [email protected] (202) 317-5800CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP3 Diefenbach, Clare E [email protected] (202) 317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert [email protected] (202) 317 4102
404(n) Elective Deferrals not taken into Account CC:TEGE:EB:QP3 Gertner, Robert [email protected] (202) 317 4102CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Lamb, Jeremy D. [email protected] (202) 317-6799CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102CC:TEGE:EB:QP4 Gutierrez, Patrick [email protected] (202) 317-4148CC:TEGE:EB:QP4 Pastor, Cathy V. [email protected] (202) 317-4148CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148CC:TEGE:EB:QP4 Gutierrez, Patrick [email protected] (202) 317-4148CC:TEGE:EB:QP4 Pastor, Cathy V. [email protected] (202) 317-4148CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799CC:TEGE:EB:QP4 Kuehnle, Roger [email protected] (202) 317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102
404(a)(7)
404(a)(9)
404(g)
404(k)
404(o)
404A
402A
403(a)
403(b)
403(c)
404(a)(1)
404(a)(6)
402(b)
408
408A
Taxability of Beneficiary of Nonexempt Trust
Designated Roth Contributions
Taxation of Beneficiary under a Qualified Annuity Plan
Certain Employer Liability Payments Considered as Contributions
ESOP Deductions
Deduction Rules for Defined Benefit Pension Plans
Foreign Deferred Compensation Plans
Individual Retirement Accounts
Roth IRAs
Tax Sheltered Annuities
Taxability of Beneficiary Under Non-Qualified Annuities or under Annuities Purchased by Exempt Organizations
(New) Deductions for Contributions
Time When Contributions Deemed Made
Deductions for Combined Plans
Certain Contributions to ESOPs
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 21 of 69
Code Section Subject Office Symbol Contact Email Telephone409 ESOP Requirements CC:TEGE:EB:QP3 Ricotta, John T. [email protected] (202) 317-4102
Inclusion in Gross Income of Deferred CC:TEGE:EB Tackney, Stephen B. [email protected] (202) 317-6000Nonqualified Deferred Compensation CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799
CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700
CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799CC:TEGE:EB:QP1 Bloom, Diane [email protected] (202) 317-6700CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP1 Bloom, Diane [email protected] (202) 317-6700
413(b) Collectively Bargained Plans CC:TEGE:EB:QP1 Bloom, Diane [email protected] (202) 317-6700Employees of Partnership, Proprietorships, etc., which are Under Common Control
CC:TEGE:EB:QP2 Branch Contact (202) 317-6799Multiple Employer Plans CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
414(b) Employees of controlled group of corporations CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700414(c) Employees of partnerships, proprietorships, etc., which are under common control
CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700CC:TEGE:EB:QP2 Lamb, Jeremy D. [email protected] (202) 317-6799CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP1 Warshawsky, Laura B. [email protected] (202) 317-6799
414(h) Tax Treatment of Certain Contributions CC:TEGE:EB:QP1 Branch Contact (202) 317-6700414(k) Certain Defined Benefit Plans CC:TEGE:EB:QP1 Branch Contact (202) 317-6700414(l) Merger and Consolidation of Plans CC:TEGE:EB:QP1 Branch Contact (202) 317-6700
CC:TEGE:EB:QP4 Kinard, Pamela R. [email protected] (202) 317-4148CC:TEGE:EB:QP1 Branch Contact (202) 317-6700
414(n) Employee Leasing CC:TEGE:EB:QP2 Branch Contact (202) 317-6799414(p) Qualified Domestic Relations Order Defined CC:TEGE:EB:QP1 Branch Contact (202) 317-6700
CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700
414(r) Line of Business CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700
414(u) USERRA-Reemployed Veteran's Rights CC:TEGE:EB:QP2 Branch Contact (202) 317-6799414(v) Catch-up Contributions for Individuals Age 50 or over CC:TEGE:EB:QP2 Branch Contact (202) 317-6799414(w) USERRA-Reemployed Veteran's Rights CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Carter, Vernon S. [email protected] (202) 317-6700
415(m) Treatment of Qualified Governmental Excess Benefit Arrangements CC:TEGE:EB:QP4 Press, Cheryl E. [email protected] (202) 317-4148
413(c)
414(e)
414(m),(n),(o)
414(q)
414(s)
415
411(a)(13)
411(b)
411(b)(5)
411(c)
411(d)(3)
411(d)(6)
409A
410
410(b)
411(a)
Minimum Participation Standards
Coverage
Minimum Vesting Standards
Special Rules for Plans computing Accrued Benefits by Reference to Hypothetical Account Balance
Accrued Benefit Requirements
Special Rules Relating to Age
Compensation
Limitations on Benefits and Contributions Under Qualified Plans
Allocation of Accrued Benefits
Termination of Partial Termination; Discontinuance of Contributions
Accrued Benefits not to be Decreased by Amendment
Church Plans
Affiliated Service Groups Leased Employees
Highly Compensated Employees
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 22 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700
419 Welfare Benefit Funds CC:TEGE:EB:HW Branch Contact (202) 317-5500419A Qualified Asset Account; Limitation on Additions to Account CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:TEGE:EB:HW Laufer, Janet A. [email protected] (202) 317-5500CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799
421 General Rules (Certain Stock Options) Determination of Fair Market Value CC:TEGE:EB:EC Branch Contact (202) 317-5600422 Incentive Stock Options CC:TEGE:EB:EC Branch Contact (202) 317-5600423 Employee Stock Purchase Plans CC:TEGE:EB:EC Branch Contact (202) 317-5600424 Definitions and Special Rules CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
431 Minimum funding standards for multiemployer plans CC:TEGE:EB:QP1 Bloom, Diane [email protected] (202) 317-6700CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Norris, Danielle [email protected] (202) 317-6700CC:TEGE:EB:QP1 Bloom, Diane [email protected] (202) 317-6700
433 CSEC Plans-Minimum Funding Standards CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP1 Marshall, Linda S. [email protected] (202) 317-6700CC:TEGE:EB:QP2 Green, Lauson C. [email protected] (202) 317-6799CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718SE:T:EO:RA:T:3 Farson, Stephen B. (202) 317-8516SE:T:EO:RA:T:3 Page, Alfred (202) 317-8540CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718SE:T:EO:RA:T:3 Page, Alfred (202) 317-8540SE:T:EO:RA:T:3 Farson, Stephen B. (202) 317-8516CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007CC:ITA:B07 Dwyer, Sean M. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP Blanchard, William E. [email protected] (202) 317-4434
Notional Principal Contracts CC:FIP Imholtz, Diana [email protected] (202) 317-4410Automatic Consent for Change of Accounting Method CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007
CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005
446(e)
436
441
442
443
444
446
416
417
417(e)(3)
420
430
432
Single Employer Defined Benefit Pension Plan Funding
Additional funding rules for multiemployer plans
Benefit Limitations on Underfunded Single Employer Pension Plans
Period for Computation of Taxable Income
Change of Accounting Method EO
Change of Annual Accounting Period
Special Rules for Top-Heavy Plans
Minimum Survivor Annuity Requirements
Present Value of Plan Distributions
Transfers of Excess Pension Assets to Retiree Health Accounts
Certain Payments for Use of Property or Services
Debt Issuance Costs
Depreciation
Returns for a Period of Less than 12 Months
Election of Taxable Year Other Than Required Taxable Year
Change of Accounting Method by EO
General Rule for Methods of Accounting (Except Depreciation/Depletion)
Hedging Transactions
Method of Accounting for Interest
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 23 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B07 Dwyer, Sean M. [email protected] (202) 317-7005
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:FIP Blanchard, William E. [email protected] (202) 317-4434
CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528Functional Currency Automatic Consent for Change in Accounting Method CC:INTL:B05 Merkel, Peter D. [email protected] (202) 317-6938Functional Currency Non-Automatic Consent for Change in Accounting Method CC:INTL:B05 Ramaswamy, Sheila N. [email protected] (202) 317-6938Insurance Companies CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435
CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Dwyer, Sean M. [email protected] (202) 317-7005CC:ITA:B03 Harris, Anthony S. [email protected] (202) 317-5100CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011
CC:ITA:B06 Oseekey, Cheryl L. [email protected] (202) 317-7007
CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007448 Limitation on Use of Cash Method of Accounting CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007
Constructive Receipt in Compensation CC:TEGE:EB:EC Branch Contact (202) 317-5600Deferred Compensation Payments CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B03 Bird, Susie K. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Glendening, Christina M. [email protected] (202) 317-7006
454 Obligations Issued at Discount CC:FIP Blanchard, William E. [email protected] (202) 317-4434
CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700
447
447(g)
451
453
453A
453B
453C
457
Other Issues Involving Automatic Consent for Change in Accounting Methods
Other Issues Involving Non-Automatic Consent for Change in Accounting Method
Method of Accounting for Corporations Engaged in Farming
Limitation Use of Cash Method of Accounting Method Changes Non-Accrual Experience
General Rule for Taxable Year of Inclusion
Installment Method
Financial Products and Financial 'Institutions (including original issue 'discount, market discount, premium, 'interest, mark to market accounting, notional principal contracts, stripped bonds and coupons, bad debt reserves.)
Lease vs. Sale vs. Financing Transaction
Long-Term Contracts
Special Rules for Nondealers
Gain or Loss on Disposition of Installment Obligations
Certain Indebtedness Treated as Payment on Installment Obligations
Deferred Compensation Plans with Respect to Service for State and Local Governments
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 24 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:TEGE:EB:QP4 Press, Cheryl E. [email protected] (202) 317-4148Tax Treatment of Participants in Ineligible Deferred Compensation Arrangements of State and Local Governments and tax-Exempt Entities CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:TEGE:EB:QP4 Press, Cheryl E. [email protected] (202) 317-4148CC:TEGE:EB:QP2 Kost, Keith [email protected] (202) 317-6700
Nonqualified Deferred Compensation From Certain Tax Indifferent Parties CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933Nonqualified Deferred Compensation From Certain Tax Indifferent Plans CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B02 Ford, Peter E. [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B03 Bird, Susie K. [email protected] (202) 317-5100CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003
464 Limitations on Deduction for Certain Farming CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Kirwan, Patrick [email protected] (202) 317-5275CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:ITA:B06 Gee, Steven J. [email protected] (202) 317-7007CC:ITA:B06 Mulleneaux, Natasha M. [email protected] (202) 317-7007CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718
CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B06 Mulleneaux, Natasha M. [email protected] (202) 317-7007CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007
472 Last-In, First-Out Inventories CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007473 Qualified Liquidations of LIFO Inventories CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007474 Simplified Dollar-Value LIFO Method for Certain Small Businesses CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007
CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:ITA:B06 Mulleneaux, Natasha M. [email protected] (202) 317-7007CC:ITA:B07 Dwyer, Sean M. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:INTL:B06 Kelley, Robert Z. [email protected] (202) 317-6939CC:INTL:B06 Holland, Angela E. [email protected] (202) 317-6939CC:INTL:B06 Rensen, Marissa K [email protected] (202) 317-6939CC:CORP Office Contact (202) 317-7700CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
469
470
471
475
481
482
461
465
467
468
468A
468B
457(f)
457A
460
483
501(c)(10)
Passive Activity Losses and Credits Limited
Limitation on Deductions Allocable to Property used by Governments or Other Tax-Exempt Entities
General Rule for Inventories
Mark to Market Accounting Method for Dealers in Securities
Adjustments Required by Changes in Method of Accounting
Allocation of Income and Deductions
General Rule for Taxable Year of Deduction - Economic Performance
Deductions Limited to Amount at Risk
Certain Payment for the Use of Property or Services
Special Rules for Mining and Solid Waste
Special Rules for Nuclear Decommissioning Costs
Special Rules for Designated Settlement Funds
Tax Treatment of Participants in Ineligible Plans
Special Rules for Long-Term Contracts
Factual Determinations Interest on Certain Deferred Payments
Fraternal Organizations
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 25 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541
501(c)(2)
501(c)(21)
501(c)(3)
501(c)(12)
501(c)(13)
501(c)(14)
501(c)(17)
General
Health Care
Instrumentalities
Internet Service Providers
Legal Aid
Legislative Activities
Title Holding Company
Black Lung Trusts
Amateur Athletic Organizations
Churches & Religious Organizations
Colleges and Universities
Foreign Organizations/Activities
Cooperative Telephone or Electric Organizations
Cemetery Companies
Credit Unions & Cooperative Banks
Supplemental Unemployment Benefits
Lessening Governmental Burdens
Limited Liability Company
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 26 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541
501(c)(9) Voluntary Employees' Beneficiary Associations (VEBA) CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
501(e)
501(h)
501(i)
501(j)
501(k)
501(l)
501(c)(4)
501(c)(8)
501(d)
502
503
504
Discrimination by Social Clubs
Amateur Sports Organizations
Child Care
Federal Instrumentalities-501(c)(1)
Feeder Organizations
Prohibited Transactions
Political Activities
Social Welfare Organizations
Fraternal Beneficiary Organizations
Religious and Apostolic Organizations
Cooperative Hospital Service Organizations
Lobbying Election
Low-Income Housing
Political Activities
Schools: Private and Charter
Split Interest Trusts
Revocation for Political Activity
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 27 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
512 (VEBAs) Unrelated Business Taxable Income - VEBAs CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
526 Shipowners' Protection and Indemnity Associations CC:PSI:B05 Rider, James W. [email protected] (202) 317-4067CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:PSI:B05 Cimino, Nicole R. [email protected] (202) 317-5104CC:PSI:B05 Holmes, James A. [email protected] (202) 317-5114CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Lieber, Theodore R [email protected] (202) 317-5800CC:TEGE:EOEG:EO2 Edlund, Taina [email protected] (202) 317-4541CC:TEGE:EOEG:EO2 Harris, Terri L. [email protected] (202) 317-4541CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-6798CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003
541 Imposition of Personal Holding Company Tax CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121542 Definition of Personal Holding Company CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121543 Personal Holding Company Income CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121544 Rules for Determining Stock Ownership CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121545 Undistributed Personal Holding Company Income CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121546 Income Not Placed on Annual Basis CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121547 Deduction for Deficiency Dividends CC:PSI:B05 Campbell, Barbara J. [email protected] (202) 317-5121
521
527
528
529
529A
530 (Rev.)
509
509(a)(1)&(2)
509(a)(3)
511-513
514
515
505
507
508
531-537
Qualified ABLE Programs
Act of 1978 (non code)/Employment Taxes
Imposition of Accumulated Earnings Tax
Debt-Financed Income
Taxes of Foreign Countries and Possessions of the U.S.
Exemption of Farmers' Cooperatives
Political Organizations
Certain Homeowners Associations
Qualified Tuition Plans
Notification 501(c) (9)
Termination of Private Foundation Status
Notification 501(c)(3)
Private Foundation Defined
Unrelated Business Income
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 28 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B05 Kristall, Jason D. [email protected] (202) 317-7006
Definition of deduction for dividends paid (RICs/REITs) CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003
Rules applicable in determining dividends eligible for the dividends paid deduction (RICs/REITs) CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524
CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:ITA:B03 Lam, Mon L. [email protected] (202) 317-5100CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:FIP:B05 Kim, Charles H. [email protected] (202) 317-4880CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455
CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423
CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455
594 Alternative Tax for Mutual Savings Banks Conducting Life Insurance Business CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108
Extension of Suspension of Taxable Income Limitation for Marginal O & G Wells CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
614 Definition of Property CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118616 Development Expenditures CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123617 Deduction and Recapture of Certain Mining Exploration Expenditures CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123621 (Repealed) Payments to Encourage Exploration, CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118631(a)&(b) Gain or Loss in the Case of Timber CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
597 (New)
611
612
613
613A
581
582
584
585
591
593
561
562
563
564
565
Definition of Deduction for Dividends Paid
Rules Applicable in Determining Dividends Eligible for Dividends Paid
Rules Relating to Dividends Paid After Close of Taxable Year
Limitations on Percentage Depletion in
Deduction for Dividends Paid on Deposits
Reserves for Losses on Loans
Treatment of Transactions in Which Federal Financial Assistance Provided
Allowance of Deductions for Depletion
Basis for Cost Depletion
Percentage Depletion
Dividend Carryover
Consent Dividends
Definition of Bank
Bad Debts, Losses, and Gains with Respect to Securities Held by Financial Institutions
Common Trust Funds
Reserves for Losses on Loans of Banks
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 29 of 69
Code Section Subject Office Symbol Contact Email Telephone631(c) Gain or Loss in the Case of Coal or Domestic Iron Ore CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118636 Income Tax Treatment of Mineral Production Payments CC:PSI:B06 Garcia, Martha S. [email protected] (202) 317-5123638 Continental Shelf Areas CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120
CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
643(h) Distributions by Certain Foreign Trusts Through Nominees CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933643(i) Loans From Foriegn Trusts CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
672 Definitions and Rules CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021672(f) Foreign Grantors of Trusts CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933673 Reversionary Interests CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021674 Power to Control Beneficial Enjoyment CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021675 Administrative Powers CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
641
665
666
667
668
671
651
652
661
662
663
664
642
642(c)(5)
643
644
644 (Repealed)
646
Imposition of Tax
Special Rules for Credits and Deductions
Definition of Pooled Income Fund
Definitions Applicable to Subparts A, B, C, and D
Taxable Year of Trusts
Deductions, and Credits Attributable to Grantors and Others as Substantial
Special Rules Applicable to Sections 661 and 662
Charitable Remainder Trusts
Definitions Applicable to Subpart D
Accumulation Distribution Allocated to Preceding Years
Treatment of Amounts Deemed Distributed by Trust in Preceding Year
Interest Charge on Accumulation Distributions From Foreign Trusts
Special Rule for Gain on Property Transferred to Trust at Less Than Fair Market Value
Certain Revocable Trusts Treated as Part of Estate
Deduction for Trusts Distributing Current Income Only
Inclusion of Amounts in Gross Income of Beneficiaries of Trusts Distributing Current Income Only
Deduction for Estates and Trusts Accumulating Income or Distributing Corpus
Inclusion of Amounts in Gross Income of 'Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 30 of 69
Code Section Subject Office Symbol Contact Email Telephone676 Power to Revoke CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021677 Income for Benefit of Grantor CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021678 Person Other Than Grantor Treated as Substantial Owner CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
681 Limitation on Charitable Deduction CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021682 Income of an Estate or Trust in Case of Divorce, etc. CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021683 Use of Trust as an Exchange Fund CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
691 Recipients of Income in Respect of Decedents CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
CC:PA:07 Tate, Sarah E. [email protected] (202) 317-6834
CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834
CC:PA:06 Spatz, William V. [email protected] (202) 317-6833CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
724 Character of Gain or Loss on Contributed Unrealized Receivables, Inventory Items,and Capital Loss Property CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
734 Optional Adjustment to Basis of Undistributed Partnership Property CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
679
721
722
723
731
732
733
705
706
706(b)
707
708
709
684
692
701
702
703
704
Foreign Trust Having one or more U.S. Beneficiaries
Recognition of Gain on Certain Transfers
Income Taxes of Members of Armed Forces and Victims of Certain Terrorist Attacks on Death
Partners, Not Partnership, Subject to Tax
Income and Credits of Partner
Basis of Distributed Property Other Than Money
Basis of Distributee Partner's Interest
Continuation of Partnership
Treatment of Organization and Syndication Fees
Nonrecognition of Gain or Loss on Contribution
Basis of Contributing Partner's Interest
Basis of Property Contributed to Partnership
Extent of Recognition of Gain or Loss on Distribution
Partnership Computations
Partner's Distributive Share
Determination of Basis of Partner's Interest
Taxable Year of Partner and Partnership
Accounting Period Requests (Adoption of Taxable Year)
Transactions Between Partner and Partnership
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 31 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
737 Recognition of Pre-Contribution Gain in Case of Certain Distributions to Contributing PartnerCC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
801 Tax Imposed (Insurance Companies) CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449803 Life Insurance Gross Income CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449804 Life Insurance Deductions CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449805 General Deductions CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449806 Small Life Insurance Company Deduction CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449807 Rules for Certain Reserves CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449808 Policyholder Dividends Deduction CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449809 Reduction in Certain Deductions of Mutual Life Insurance Companies CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449810 Operations Loss Deduction CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449811 Accounting Provisions CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449812 Definition of Company's Share and Policyholders' Share CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449
CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449CC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938
815 Distributions to Shareholders from pre 1984 Policyholders Surplus Account CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449816 Life Insurance Company Defined CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449817 Treatment of Variable Contracts CC:FIP:B04 Polfer, James A. [email protected] (202) 317-4556817A Special Rules for Modified Guaranteed Contracts CC:FIP:B04 Polfer, James A. [email protected] (202) 317-4556818 Other Definitions and Special Rules CC:FIP:B04 Polfer, James A. [email protected] (202) 317-4556831 Tax on Insurance Companies Other Than Life Insurance Companies CC:FIP:B04 Glover, John E. [email protected] (202) 317-4450832 Insurance Company Taxable Income CC:FIP:B04 Glover, John E. [email protected] (202) 317-4450833 Treatment of Blue Cross & Blue Shield Organizations CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435834 Determination of Taxable Investment Income CC:FIP:B04 Polfer, James A. [email protected] (202) 317-4556835 Election by Reciprocal CC:FIP:B04 Polfer, James A. [email protected] (202) 317-4556
CC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938CC:FIP:B04 Glover, John E. [email protected] (202) 317-4450CC:FIP:B04 Glover, John E. [email protected] (202) 317-4450
777
814
841
842
752
753
754
755
761
776
735
736
741
742
743
751
Character of Gain or Loss on Disposition of Distributed Property
Payment to a Retiring Partner or a Deceased Partner's Successor in Interest
Recognition and Character of Gain or Loss on Sale or Exchange
Basis of Transferee Partner's Interest
Terms Defined
Special Rules for Partnerships Holding Oil and Gas Properties
Regulations
Contiguous Country Branches of Domestic Life Insurance Companies
Credit for Foreign Taxes
Foreign Companies Carrying on Insurance Business
Optional Adjustment to Basis of Partnership Property
Unrealized Receivables and Inventory Items
Treatment of Certain Liabilities
Partner Receiving Income in Respect of Decedent
Manner of Electing Optional Adjustment to Basis of Partnership Property
Rules for Allocation of Basis
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 32 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938
843 Annual Accounting Period CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435844 Special Loss Carryover Rules CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449845 Certain Reinsurance Agreements CC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938846 Discounted Unpaid Losses Defined CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435847 Special Estimated Tax Payments CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435848 Capitalization of Certain Policy Acquisition Expenses CC:FIP:B04 MacIvor, Alexis A. [email protected] (202) 317-4449
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419
860 Deduction for Deficiency Dividends CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936CC:LB:2:SL1CI Budde, John E. [email protected] (513) 975-6841CC:INTL:B03 Parry, Jeffrey L. [email protected] (202) 317-6936CC:LB:2:BOS:1 Best, Stephen C. [email protected] (617) 788-0796CC:INTL:B06 Kelley, Robert Z. [email protected] (202) 317-6939CC:INTL:B06 Dewald, Jospeh P [email protected] (202) 317-6939
851
852
860F
860G
860H-L
861-864
859
860A
860B
860C
860D
860E
853
854
855
856
857
858
Definition of Regulated Investment Company
Taxation of Regulated Investment Companies and Their Shareholders
Foreign Tax Credit Allowed to
Limitations Applicable to Dividends Received From Regulated Investment Company
Dividends Paid by Regulated Investment Company After Close of Taxable Year
Definition of Real Estate Investment Trust
REMIC Defined
Treatment of Income in Excess of Daily Accruals on Residual Interests
Other Rules
Other Definitions and Special Rules
Taxation of FASITS
Part I. Determination of Sources of Income
Taxation of Real Estate Investment Trusts and Their Beneficiaries
Dividends Paid by Real Estate Investment Trust After Close of Taxable Year
Adoption of Annual Accounting Period
Taxation of REMIC's
Taxation of Holders of Regular Interests
Taxation of Residual Interests
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 33 of 69
Code Section Subject Office Symbol Contact Email Telephone863(b) Income Partly from Within and Partly from Without U.S CC:INTL:B06 Dewald, Jospeh P [email protected] (202) 317-6939863(c) Source for Certain Transportation Income CC:INTL:B06 McCormack, Brad [email protected] (202) 317-6939864(b)(2) Definition of Trading in Stocks, Securities or Commodities CC:INTL:B05 Branch Contact (202) 317-6938864(c) Effectively Connected Income CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933864(d) Factoring Income CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:INTL:B03 Juster, David A. [email protected] (202) 317-6936CC:INTL:B06 Kelley, Robert Z. [email protected] (202) 317-6939CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941
CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941877 Expatriation of U.S. Citizens & Residents CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933
CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:INTL:B01 Lor, Rosy L. [email protected] (202) 317-6933
879 Tax Treatment of Certain Community 'Income in the Case of Nonresident Alien IndividualsCC:INTL:B08 Henderson, Joseph S. [email protected] (202) 317-6942CC:LB:2:BOS:1 Best, Stephen C. [email protected] (617) 788-0796CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619
Foreign Corporations-Conduit Financing Transactions CC:INTL:B08 Lee, Nancy J. [email protected] (202) 317-6942882(c) Allowance of Deductions and Credits CC:LB:2:BOS:1 Best, Stephen C. [email protected] (617) 788-0796883 Reciprocal Shipping Exemption CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933
CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933
892 Income of Foreign Governments and of 'International Organizations CC:INTL:B03 Juster, David A. [email protected] (202) 317-6936893 Compensation of Employees of Foreign Governments or International Organizations
CC:INTL:B03 Juster, David A. [email protected] (202) 317-6936Athletes and Entertainers CC:INTL:B01 Villecco, Tracy [email protected] (202) 317-6933Belgium CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933
CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941CC:INTL:B07 Huggs, Stephen C. [email protected] (202) 317-6941CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B07 Cadenas, Ricardo A. [email protected] (202) 317-6941CC:INTL Lew, Mae J. [email protected] (202) 317-3800CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Parker, Nathaniel B. [email protected] (202) 317-6941
Income Affected by Treaty CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933Israel CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933
Malta CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933Netherlands CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933New Zealand CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933Pension CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-6933
895 Income Derived by a Foreign Central Bank of Issue from Obligations of the United States or from Bank Deposits CC:INTL:B03 Juster, David A. [email protected] (202) 317-6936
896 Adjustment of Tax on Nationals, Residents, and Corporations of Certain Foreign CountriesCC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:INTL:B04 Rabon, Joshua [email protected] (202) 317-6942
865
875
897
876
877A
881
884
894
894(c)
Source Rules for Personal Property Sales
Partnerships; Beneficiaries of Estates or Trusts
Alien Residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Tax Responsibilites of Expatriation
Foreign Corporations
Branch Profits Tax
Collection Assistance
Exchange of Information
LOB
United Kingdom
Treaty Payments to Hybrid Entities
Disposition of Investment in United States Real Property
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 34 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937
898 Taxable Year of Certain Foreign Corporations CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936CC:LB:2:SL1CI Budde, John E. [email protected] (513) 975-6841CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619CC:LB:2:SL1CI Budde, John E. [email protected] (513) 975-6841CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:LB:2:SL1CI Budde, John E. [email protected] (513) 975-6841CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:INTL:B03 Parry, Jeffrey L. [email protected] (202) 317-6936CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:INTL:B03 Pounders, Larry [email protected] (202) 317-6845CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:INTL:B03 Parry, Jeffrey L. [email protected] (202) 317-6936
907 Special Rules in Case of Foreign Oil and Gas Income CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:INTL:B03 Parry, Jeffrey L. [email protected] (202) 317-6936CC:INTL:B03 Walsh, Suzanne M. [email protected] (202) 317-6936CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934CC:INTL:B02 Hwa, Kate Y. [email protected] (202) 317-6934CC:LB Lisecki, Cleve [email protected] (202) 317-8985CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941CC:INTL:B07 Williams, Alan S. [email protected] (202) 317-6941
CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941
CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941
CC:INTL:B07 Williams, Alan S. [email protected] (202) 317-6941CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941CC:INTL:B07 Williams, Alan S. [email protected] (202) 317-6941CC:LB Lisecki, Cleve [email protected] (202) 317-8985CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941CC:INTL:B07 Williams, Alan S. [email protected] (202) 317-6941CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B07 Cadenas, Ricardo A. [email protected] (202) 317-6941CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
906
909
911-913
931-935
937
951-964
901
902
903
904
905
Foreign Tax Credit Splitting Events
Subpart B. Earned Income of Citizens or Nonresident of United States
Subpart D. Possessions of the United States
Subpart D. Possessions of the United States; Guam, Samoa, Northern Mariana Islands
Subpart D. Possessions of the United States; Puerto Rico
Subpart D. Possessions of the United States; Virgin Islands
Creditability of Foreign Taxes
Deemed Paid Foreign Tax Credit
Creditability of Foreign Taxes
Limitation on Credit
Foreign Tax Credit Adjustments
Nonresident Alien Individuals & Foreign Corporations
Residence and Source in U.S. Territories
Subpart F. Controlled Foreign
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 35 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619
952(c) Income Defined CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934953 Insurance Income CC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938953(d) Elections CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934954(a)-(h) Subpart F CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934CC:LB:5:PNX Lee-Martinez, Marikay [email protected] (602) 636-9619
954(d) Foreign Based Company Sales Income CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934954(f) Foreign Personal Holding Company CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934954(g) Foreign Base Company Oil Related CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934954(i) Special Rules for Income Derived in the Active Conduct of Insurance Business CC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938955 Withdrawal of Previously Excluded Subpart F Income From Qualified Investment CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934956 Investment in U.S. Property CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934959 Exclusions from Gross Income of Previously Taxed Earnings and Profits CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936
CC:LB:2:BOS:1 Best, Stephen C. [email protected] (617) 788-0796
CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934962 Election by Individuals to be Subject to Tax at Corporate Rates CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934964 Earnings and Profits CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934965 Temporary Dividends Received Deduction CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936970-971 Subpart G. Export Trade Corporations CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:LB:2:SL1CI Budde, John E. [email protected] (513) 975-6841CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:LB Lisecki, Cleve [email protected] (202) 317-8985
985 Changes in Functional Currency CC:INTL:B05 Merkel, Peter D. [email protected] (202) 317-6938985-989 Subpart J: Foreign Currency Transactions CC:INTL:B05 Marra, Anthony J. [email protected] (202) 317-6938
CC:LB:2:BOS:1 Best, Stephen C. [email protected] (617) 788-0796CC:INTL:B03 Felker, Barbara A. [email protected] (202) 317-6936
987 Branch Transactions CC:INTL:B05 Marra, Anthony J. [email protected] (202) 317-6938988 Foreign Currency Transactions CC:INTL:B05 Ramaswamy, Sheila N. [email protected] (202) 317-6938991-994 Part V. Domestic International Sales Corporations Subpart A. Treatment of Qualifying Sales
Corporations CC:INTL:B06 Desai, Anand [email protected] (202) 317-6939995-997 Subpart B. Treatment of Distributions to Shareholders CC:INTL:B06 Desai, Anand [email protected] (202) 317-6939
CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006
1011
1011(b)
954(c)
960
961
982
986
1001
Currency-Foreign Corporations and Foreign Taxes
Determination of Amount and Recognition of Gain or Loss
Modifications of Debt Instruments
Adjusted Basis for Determining Gain or Loss
Bargain Sales to a Charitable Organization
Foreign Personal Holding Company
Foreign Taxes Deemed Paid
Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property
Subpart I. Admissibility of Documentation Maintained in Foreign Countries
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 36 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718
1013 Basis of Property Included in Inventory CC:ITA:B06 Mulleneaux, Natasha M. [email protected] (202) 317-7007CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718
1016(a)(16) Evidence of Indebtedness as to Extent of Adjustments Required Under Section 811(b)CC:FIP:B04 Glover, John E. [email protected] (202) 317-4450
1016(a)(17) Stock of, and Indebtedness Owing, Shareholders of an Electing Small Business CorporationCC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:ITA:B07 Reed, Kathleen [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045
1016(a)(5) Bonds Having Disallowance of Amortizable Bond Premiums CC:FIP Blanchard, William E. [email protected] (202) 317-44341016(a)(6) Adjustments to Basis in the Case of Any Municipal Bond to the Extent Provided in Section
75(a)(2) CC:FIP:B05 Kim, Charles H. [email protected] (202) 317-4880CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B04 Brookens, Marilyn E. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006
CC:CORP Office Contact (202) 317-7700
CC:CORP Field Personnel (202) 317-3045
CC:CORP General Information (202) 317-7700
1016(a)(1)
1016(a)(11)
1016(a)(2)
1016(a)(21)
1016(a)(3)
1016(a)(4)
1012
1014
1015
1016
1016(a)(7)
1016(a)(8)
1017
1018 (Repealed)
Basis of Property Acquired from a Decedent
Basis of Property Acquired by Gifts and Transfers in Trust
Adjustments to Basis
Expenditures, Receipts, Losses, and Other Items Chargeable to Capital Account
Deductions Disallowed Under Section 268 (Resale of and with Unharvested Crops)
Depreciation, Obsolescence, Amortization & Depletion Since February 28, 1913
Basis of Property--Cost
Adjustment of Capital Structure Before September 22, 1938 Exchanges--S.E.C. Orders (Repealed)
Section 1059
Property Acquired Before and After 28-Feb-13
Stock, the Basis of Which was Affected by Tax-Free Distribution
Sale of Residence
Property Pledged to Secure Commodity Credit Loans
Discharge of Indebtedness
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 37 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 Warren, Angella L. [email protected] (202) 317-4718
1021 Sale of Annuities CC:FIP:B04 Glover, John E. [email protected] (202) 317-44501022 Property acquired from a decedent dying in year 2010 CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718
1035 Certain Exchanges of Insurance Policies CC:FIP:B04 Glover, John E. [email protected] (202) 317-4450CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700
1037 Certain Exchanges of United States Obligations CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011CC:ITA:B02 Wrobel, Christopher [email protected] (202) 317-7011CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006
1042 Sale of Stock to Stock Ownership Plans or Certain Cooperatives CC:TEGE:EB:QP3 Ricotta, John T. [email protected] (202) 317-4102CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718
CC:ITA:B04 Welsh, Donna J. [email protected] (202) 317-4718
1034 (Repealed)
1036
1038
1040
1041
1043
1031(a)
1031(a)(3)
1032
1033
1033(g)
1033(k)
1019
1031
1044
Involuntary Conversions
Sales or Exchanges to Implement Microwave Relocation Policy
Sales or Exchanges Under Certain Hazard Mitigation Programs
Rollover of Gain on Sale or Exchange of Principal Residence
Stock for Stock of Same Corporation
Certain Reacquisition's of Real Property
Property on Which Lessee Has Made Improvements
Exchange of Property Held for Productive Use or Investment
Exchanges of Personal Property
Deferred Exchanges
Exchange of Stock for Property
Transfer of Certain Farm, etc., Real Property
Transfers of Property Between Spouses or Incident to Divorce
Sale of Property to Comply with Conflict of Interest Requirements
Rollover of Publicly Traded Securities Gain into Specialized Small Business Investment Companies
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 38 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718
CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700
1052 Basis Established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
1053 Property Acquired Before March 1, 1913 CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-70061054 Certain Stock of Federal National Mortgage Association CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428
CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B04 Wojay, Craig R. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006
1058 Transfer of Securities Under Certain Agreements CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
CC:CORP Office Contact (202) 317-7700
CC:CORP Field Personnel (202) 317-3045
CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045
1059A Limitation on Taxpayer's Basis or Inventory Cost in Property Imported from Related PersonsCC:INTL:B06 Bello, Christopher J. [email protected] (202) 317-6939CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700
CC:CORP Office Contact (202) 317-7700
CC:CORP General Information (202) 317-7700
CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718
1211 Limitation on Capital Losses CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003
1092
1201
1202
1059(e)
1060
1081
1082
1083
1091
1045
1051
1055
1056
1059
Basis for Determining Gain or Loss
Definitions
Loss from Wash Sales of Stock or Securities
Straddles
Alternative Tax For Corporations
50 Percent Exclusion for Gain from Certain Small Business Stock
Redeemable Ground Rents
Basis Limitation for Player Contracts Transferred in Sale of a Franchise
Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends
Special Rules for Certain Distributions
Special Allocation Rules for Certain Asset Acquisitions
Nonrecognition of Gain or Loss on 'Exchanges or Distributions in Obedience 'to Orders of Securities and Exchange Commission
Rollover of Gain From Qualified Small Business Stock to Another Qualified Small Business Stock
Property Acquired During Affiliation
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 39 of 69
Code Section Subject Office Symbol Contact Email Telephone1212 Capital Loss Carrybacks and Carryovers CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003
CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011
Property Used in the Trade or Business and Involuntary Conversions - Timber CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011
1233 Gains and Losses from Short Sales CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428
1234A Gains and Losses from Certain Terminations CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423
1235 Sale or Exchange of Patents CC:PSI:B05 Holmes, James A. [email protected] (202) 317-51141236 Dealers in Securities CC:FIP:B03 White, Patrick E. [email protected] (202) 317-44281239 Gain from Sale of Depreciable Property Between Certain Related Taxpayers CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005
1246 Gain on Foreign Investment Company Stock CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-69341247 Election by Foreign Investment Companies to Distribute Income Currently CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:INTL:B04 Baker, Lynlee C. [email protected] (202) 317-5141CC:INTL:B04 McCarrick, Shane M. [email protected] (202) 317-6937CC:INTL:B04 Williams Jr., Robert [email protected] (202) 317-6937CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005
1252 Gain from Disposition of Farm Land CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011CC:ITA:B02 Cohn, Peter A. [email protected] (202) 317-7011CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003
1254 Gain from Disposition of Interest in Mineral Property CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-51181255 Gain from Disposition of section 126 Property CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011CC:ITA:B01 Kim, Douglas H. [email protected] (202) 317-7003CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
1221
1221(a)(4)
1222
1258
1245
1248
1250
1253
1256
1257
1223
1231
1231(c)
1234
1234B
1244
Transfers of Franchises, Trademarks and Trade Names (Subchapter C Transfers)
Section 1256 Contracts Marked to Market
Disposition of Converted Wetlands or Highly Erodible Croplands
Recharacterization of Gain from Certain Financial Transactions
Options to Buy or Sell
Gains or Losses From Securities Futures Contracts
Losses on Small Business Stock
Gain from Disposition of Certain Depreciable Property
Gain from Certain Sales or Exchanges of Stock in Certain Foreign Corporations
Section 1250 Property
Capital Asset Defined
Accounts or Notes Receivable
Other Terms Relating to Capital Gains and Losses
Holding Period of Property
Property Used in the Trade or Business and Involuntary Conversions
Recapture of Net Ordinary Loss
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 40 of 69
Code Section Subject Office Symbol Contact Email Telephone1259 Constructive Sales Treatment for Appreciated Financial Positions CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-45281260 Gains from Constructive Ownership Transactions CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455
CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419
CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
CC:FIP Blanchard, William E. [email protected] (202) 317-4434
CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:FIP Blanchard, William E. [email protected] (202) 317-4434
CC:FIP:B02 Hoffenson, Andrea M. [email protected] (202) 317-4419CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528
CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412
CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B03 Culmer, Charles W. [email protected] (202) 317-4528CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP:B03 White, Patrick E. [email protected] (202) 317-4428
1271
1272
1273
1274
1274A
1283
1286
1275
1276
1277
1278
1281
1282
Treatment of Amounts Received on Retirement or Sale or Exchange of Debt Instruments
Current Inclusion in Income of Original Issue Discount
Definitions and Special Rules
Current Inclusion in Income of Discount on Certain Short-term Obligations
Deferral of Interest Deduction Allocable to Accrued Discount
Definitions and Special Rules
Tax Treatment of Stripped Bonds
Determination of Amount of Original Issue Discount
Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property
Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000
Other Definitions and Special Rules
Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income
Deferral of Interest Deduction Allocable to Accrued Market Discount
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 41 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524
CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP Blanchard, William E. [email protected] (202) 317-4434
1291-1295, 1297 Passive Foreign Investment Companies (PFIC) CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-69341296 PFIC-Mark to Market CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-69341301 Average of Farm Income over 3 years CC:ITA:B02 Basso, Robert J. [email protected] (202) 317-7011
CC:ITA:B06 Gee, Steven J. [email protected] (202) 317-7007CC:PA:07 Rowe, Will M. [email protected] (202) 317-6834CC:PA:07 Gerdy Zogby, Joy E [email protected] (202) 317-6834
CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006
CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006
CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718
CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006
CC:ITA:B04 Warren, Angella L. [email protected] (202) 317-47181352 Tonnage Tax CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
1363(d)(f) Recapture of LIFO Benefits CC:ITA:B06 Braden, Andrew S. [email protected] (202) 317-7007CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:INTL:B03 Gilman, Michael I. [email protected] (202) 317-6936CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700
CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:ITA:B04 Raphael, Robert M. [email protected] (202) 317-4718CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718
1351
1361
1362
1363
1366
1367
1287
1288
1311-1314
1341
1377
1378
1368
1371
1372
1373
1374
1375
Treatment of Original Issue Discount in Tax Exempt Obligations
Correction of Error (Mitigation Provisions)
Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
Treatment of Recoveries of Foreign Expropriation Losses (Other than Insurance Companies)
S Corporation Defined
Election; Revocation; Termination
Denial of Capital Gain Treatment for Gains on Certain Obligations not in Registered Form
Foreign Income
Tax Imposed on Certain Built-in Gains
Tax Imposed When Passive Investment Income of Corporation Having SubchapterC Earnings and Profits Exceeds 25 Percent of Gross Receipts
Definitions and Special Rule
Taxable Years of S Corporation Accounting Period Requests
Effect of Election on Corporation
Pass-thru of Items to Shareholders
Adjustments to Basis of Stock of Shareholders, etc.
Distributions
Coordination with Subchapter C
Partnership Rules to Apply for Fringe Benefits Purposes
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 42 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
1381 Organizations to Which Part Applies CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-51061382 Taxable Income of Cooperatives CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-51061383 Computation of Tax Where Cooperative Redeems Nonqualified Written Notices or Allocation
of Nonqualified Per-Unit Retain Certificates CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-51061385 Amounts Includible in Patron's Gross Income CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-51061388 Definitions: Special Rules (Co-Ops) CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
1394 Tax-Exempt Enterprise Facility Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-45631396-1397 Empowerment Zone Employment Credit; Other Definitions CC:TEGE:EOEG:HW Branch Contact (202) 317-5500
CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
1397E Qualified Zone Academy Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005
CC:PA:05 Brau, Keith L. [email protected] (202) 317-5437
CC:PA:05 Poole, Donza [email protected] (202) 317-5437CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
Wage Credit Only CC:TEGE:EB:HW Branch Contact (202) 317-55001400A Tax Exempt Economic Development CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B01 Goldstein, Ronald J. [email protected] (202) 317-7003CC:ITA:B02 Cassano, Daniel A. [email protected] (202) 317-7011CC:ITA:B01 Gorham, Charles W. [email protected] (202) 317-7003CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718CC:ITA:B05 Osborne, Martin L. [email protected] (202) 317-7006
1400D Special Rules for Application of Employment Credit CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Devereux, Deena M. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005
1397C
1397D
1397F
1398-1399
1400
1400B
1379
1391-1393
1397A
1397B
1400L(b)
1400C
1400E
1400F
1400G
1400I
1400J
Enterprise Zones
Increase in Expensing Under Section 179 (Enterprise Zone Business)
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
Enterprise Zone Business
Qualified Zone Property
Zone Regulations
Transitional Rules on Enactment
Renewal Community Capital Gain
Renewal Community Business Defined
Commercial Revitalization Deduction
Increase in Expensing Under Section 179 (Renewal Community)
Bonus Depreciation for New York Liberty Zone
Rules Relating to Individuals' Title 11 Cases; No Separate Taxable Entities for Partnerships, Corporations, etc.
District of Columbia Enterprise Zone
Zero Percent Capital Gains Rate
Zero Percent Capital Gains Rate for DC Zone Asset
Wash.,DC First-Time Homebuyer Credit
Renewal Communities
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 43 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:ITA:B07 Reed, Kathleen [email protected] (202) 317-7005
CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-70051400L(d) Qualified New York Liberty Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-45631400L(e) Advance Refunding Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005
CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718
CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-70061400N(a) Qualified Gulf Opportunity Zone Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-45631400N(b) Advance Refunding Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
CC:ITA:B07 Devereux, Deena M. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth [email protected] (202) 317-7005CC:ITA:B07 Magee, Charles J. [email protected] (202) 317-7005CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006CC:ITA:B04 O'Hara, Brendan P. Brendan.P.O'[email protected] (202) 317-4718CC:ITA:B05 Boone, Reuben F. [email protected] (202) 317-7006
1400N(l) Gulf Tax Credit Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563CC:ITA:B07 Douglas, Winston H. [email protected] (202) 317-7005CC:ITA:B07 Devereux, Deena M. [email protected] (202) 317-7005CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006
1400R Employee Retention Credit CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718
(New) Accident and Health Insurance CC:ITA:B05 Glendening, Christina M. [email protected] (202) 317-7006Secretarial Authority to Make Adjustments Regarding Taxpayer and Dependency Status
CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-47181400U-1 Allocation of Recovery Zone Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-45631400U-2 Recovery Zone Economic Development Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-45631400U-3 Recovery Zone Facility Bonds CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Gernstein, Sydney L [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Gernstein, Sydney L [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-6798
1402(g) Rel. Exemption CC:TEGE:EOEG:ET2 Casey, Jean M. [email protected] (202) 317-4774CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Gernstein, Sydney L [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-6798CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B01 Mikolashek, Adrienne M. [email protected] (202) 317-5050CC:INTL:B02 Perkins, Leni C. [email protected] (202) 317-6942
1400N(f)
1400N(i)(2)5
1400N(j)
1400N(k)
1400N(p)
1400O
1400L(c)
1400L(f)
1400L(g)
1400N(d)
1400N(e)
1441
1400S(d)
1400S(e)
1401
1402
1403
1411
Increase in Expensing Under Section 179 for New York Liberty Zone Property
Extension of Replacement Period for Nonrecognition of Gain from Certain Property in the New York City Liberty Zone
Bonus Depreciation for Gulf Opportunity Zone Property
Increase in Expensing Under Section 179 for Gulf Opportunity Zone Property
Expensing for Certain Demolition and Clean-Up Costs (Gulf Opportunity Zone)
Year NOL Carryback of Certain Timber Losses
5-Year Recovery Period for New York Liberty Zone Leasehold Improvement Property
Definitions
Miscellaneous Provisions
Net Investment Income Tax
Withholding of Tax on Nonresident Aliens
Special Rule for Gulf Opportunity Zone Public Utility Casualty Losses
Treatment of Net Operating Losses Attributable to Gulf Opportunity Zone Losses
Tax Benefits Not Available for Certain Property (Gulf Opportunity Zone)
Education Tax Benefits
Special Rule for Determining Earned Income
Rate of Tax (Tax on Self-Employment
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 44 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:INTL:B08 Seth, Subin [email protected] (202) 317-6942CC:INTL:B08 Seth, Subin [email protected] (202) 317-6942CC:INTL:B02 Perkins, Leni C. [email protected] (202) 317-6942CC:INTL:B08 Seth, Subin [email protected] (202) 317-6942CC:INTL:B02 Perkins, Leni C. [email protected] (202) 317-6942CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937CC:INTL:B04 Rabon, Joshua [email protected] (202) 317-6942CC:LB:4:SLDAL Fienberg, Jeffrey B. [email protected] (954) 423-7948CC:INTL:B04 Rabon, Joshua [email protected] (202) 317-6942CC:INTL:B04 Gootzeit, Ronald M. [email protected] (202) 317-6937
1471 Withholdable Payments to Foreign Financial Institutions CC:INTL:B08 Sweeney, John J. [email protected] (202) 317-69421472 Withholdable Payments to Other Foreign Entities CC:INTL:B08 Sweeney, John J. [email protected] (202) 317-69421473 Definitions (for chapter 4) CC:INTL:B08 Sweeney, John J. [email protected] (202) 317-69421474 Special Rules (for chapter 4) CC:INTL:B08 Sweeney, John J. [email protected] (202) 317-69421481 (Repealed) Mitigation of Effect of Renegotiation of Government Contracts CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-51181482 (Repealed) Readjustment for Repayments Made Pursuant to Price Redeterminations CC:PSI:B06 Bernardini, Jennifer C. [email protected] (202) 317-5118
CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:LB:2:NEW:1 Bennett, Robert T. [email protected] (973) 681-6613CC:INTL:B04 McCarrick, Shane M. [email protected] (202) 317-6937CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700
1504(d) Subsidiary Formed to Comply With Foreign Law CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937
CC:CORP Field Personnel (202) 317-3045
CC:CORP General Information (202) 317-7700
CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700
CC:CORP Office Contact (202) 317-7700
CC:CORP General Information (202) 317-7700
CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700
1502
1503(d)
1504
1551
1552
1561
1442
1443
1445
1446
1501
1562 (Repealed)
1563
1564 (Repealed)
Withholding of Tax on Dispositions of U.S.Real Property Interest
Withholding Tax on Amounts Paid by 'Partnerships to Foreign Partners
Privilege to File Consolidated Returns
Loss Disallowance - Treasury Regulation 1.1502-20
Regulations
Dual Consolidated Losses
Withholding of Tax on Foreign Corporations
Foreign Tax-Exempt Organizations
Transitional Rules in the Case of Certain Controlled Corporations
Definitions
Disallowance of the Benefits of the Graduated Corporate Rates and Accumulated Earnings Credit
Earnings and Profits
Limitations on Certain Multiple Tax Benefits in the Case of Certain Controlled Corporations
Privilege of Groups to Elect Multiple Surtax Exemptions
Definitions and Special Rules
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 45 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
2002 Liability of Payment CC:PSI:B04 Madigan, Elizabeth R. [email protected] (202) 317-46342010 Unified Credit Against Estate Tax CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262011 Credit for State Death Taxes CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036
2013 Credit for Tax on Prior Transfers CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-4633CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-4633CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628
2031 Definition of Gross Estate Valuation Questions (Financial Real Estate and Intangible Property)CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
2031-2046 Gross Estate CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-4638CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-4633CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628
2032A Valuation of Certain Farm, etc., Real Property CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-46282032A(f) Period of Limitations CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-46282032A(g) Corporations and Partnerships CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-46282033 Property in Which the Decedent had an Interest CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372034 Dower or Courtesy Interests CC:PSI:B04 Gardner, Lorraine E. [email protected] (202) 317-46452035 Adjustments for Gifts Made Within 3 Years of Decedent's Death CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-46332036 Transfers with Retained Life Estate CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422037 Transfers Taking Effect at Death CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
2040 Joint Interests CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422041 Powers of Appointment CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372042 Proceeds of Life Insurance CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-46282043 Transfers for Insufficient Consideration CC:PSI:B04 Gardner, Lorraine E. [email protected] (202) 317-46452044 Certain Property for Which Marital Deduction was Previously Allowed CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372045 Prior Interests CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372046 Disclaimers CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-50362051-2056 Estate Tax Deductions CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-46382053 Expenses, Indebtedness, and Taxes CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-46382054 Losses CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036
Religious Uses CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637Transfers for Public, Charitable, and CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-4633
2056 Bequests, etc., to Surviving Spouse CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-4633CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
2039
2055
2057
2012
2014
2015
2016
2031A
2032
2001
2001-2016
2011(c)
Credit for Death Taxes on Remainders
Recovery of Taxes Claimed as Credit
Qualified Conservation Easements Valuation Questions (Art)
Alternate Valuation
Annuities
Family-Owned Business Interest
Imposition and Rate of Tax
Estate Tax and Credits
Period of Limitations
Credit for Gift Tax
Credit for Foreign Death Taxes
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 46 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541
2057 (Repealed) Sales of Employer Securities to ESOP's or Worker-Owned Cooperatives CC:TEGE:EB:QP2 Branch Contact (202) 317-67992058 State Death Taxes CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-50362101 Tax Imposed CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637
CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637
2102 Credits Against Tax CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372103 Definition of Gross Estate CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372104 Property Within the US CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637
CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-4638CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
2201 Members of the Armed Forces Dying in Combat CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262201-2210 Miscellaneous Estate Tax Provisions CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372203 Definition of Executor CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-50362205 Reimbursement out of Estate CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-50362206 Liability of Life Insurance Beneficiaries CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372207 Liability of Recipient of Power of Appointment Property CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372207B Right of Recovery Where Decedent Retained Interest CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422208 Certain Residents of Possessions 'Considered Citizens of U.S. CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-4638
CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:PSI:B04 Ryan, Deborah S. [email protected] (202) 317-4633CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Madigan, Elizabeth R. [email protected] (202) 317-4634CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Madigan, Elizabeth R. [email protected] (202) 317-4634CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Madigan, Elizabeth R. [email protected] (202) 317-4634CC:PSI:B04 Madigan, Elizabeth R. [email protected] (202) 317-4634CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
2511 Transfers in General CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422512 Valuation of Gifts, Determination of Fair Market Value (Financial, Real Estate and Intangible
Property) Determination of Fair Market Value (Art) CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422513 Gift by Husband or Wife to Third Party CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422514 Powers of Appointment CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422515 Treatment of Generation Skipping Transfer Tax CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637
CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
2101-2106
2105(b)
2106
2504
2505
2515A (Repealed)
2516
2107
2210 (Repealed)
2501
2501-2519
2502
2503
Certain Property Settlements
Gift Tax and Transfers
Rate of Tax
Taxable Gifts
Taxable Gifts for Preceding Calendar Periods
Unified Credit Against Gift Tax
Tenancies by the Entirety in Personal Property
Nonresident Alien Estates
Property Without The U.S. - Bank Deposits and Certain Other Debt Obligations
Taxable Estate
Expatriation to Avoid Tax
Liability for Payment in Case of Transfer of Employer Securities to an Employee Stock Ownership Plan or a Worker Owned Cooperative.
Imposition of Gift Tax
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 47 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-4637
2517(Repealed) Certain Annuities Under Qualified Plans Litigation Issues Only CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
2519 Disposition of Certain Life Estates CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262522 Charitable and Similar Gifts CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-46382522-2524 Gift Tax Deductions CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262524 Extent of Deductions CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372601 Tax Imposed CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262602 Amount of Tax CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262603 Liability for Tax CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
2611 Generation-Skipping Transfer Defined CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262612 Taxable Termination; Taxable Distribution; Direct Skip CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422613 Skip Person and Non-Skip Person Defined CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-50362621 Taxable Amount in Case of Taxable Distribution CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422622 Taxable Amount in Case of Taxable Termination CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422623 Taxable Amount in Case of Direct Skip CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422624 Valuation CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46422632 Exemption CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
CC:PSI:B04 Liquerman, Melissa C. [email protected] (202) 317-5036CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-4626
2642 Inclusion Ratio CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372651 Generation Assignment CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372652 Other Definitions CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-46382653 Taxation of Multiple Skips CC:PSI:B04 Lesho, Karlene M. [email protected] (202) 317-46382654 Special Rules CC:PSI:B04 Samuels, Mayer R. [email protected] (202) 317-46262661 Administration CC:PSI:B04 Finlow, Leslie H. [email protected] (202) 317-46372663 Regulations CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628
2702 Transfers of Interests in Trusts CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-4642
2801 Gifts and Bequests from Expatriates CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
3121(q) Tips CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
3301-3311 Federal Unemployment Tax Act CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET2 Shepherd, Neil D. [email protected] (202) 317-4774
2641
2701
2701-2704
2703
2704
3101-3127
2518
2604
3121(d)
3121(g)
3201-3233
3401(d)(1)
Disclaimers
Credit for Certain State Taxes
Applicable Rate
Transfers of Interests in Corporations or Partnerships
Special Valuation Rules
Control of the Payment of Wages (Statutory Employer)
Rights and Restrictions Disregarded
Lapsing Rights and Restrictions
Federal Insurance Contributions Act (FICA)
Employee (Worker Classification)
Agricultural Labor
Railroad Retirement Tax Act (RRTA)
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 48 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 McGreevy, Cynthia A. [email protected] (202) 317-4774
Withholding Exemptions (Form W-4) CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET2 Kelley, Alfred G. [email protected] (202) 317-4774CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774
3402 (q) Income Tax Collected at Source (Gambling) CC:PA:01 Bergman, David J. [email protected] (202) 317-68453402(r) Withholding on taxable payments of Indian Gaming Profits CC:TEGE:EOEG:ET1 Gernstein, Sydney L [email protected] (202) 317-67983405 Special Withholding Rules For Pensions,Annuities and Certain Other Deferred Income
CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005
3504 Authorized Agents CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832
3507 Advance Payment of Earned Income Tax Credit CC:TEGE:EB:HW Branch Contact (202) 317-55003508 Treatment of Real Estate Agents and Direct Sellers CC:TEGE:EOEG:ET2 Branch Contact (202) 317-47743509 Determination of Employer's Liability for Certain Employment Taxes CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-67983510 Coordination of Collection of Domestic 'Service Employment Taxes With Collection of Income
Taxes CC:TEGE:EOEG:ET2 McGreevy, Cynthia A. [email protected] (202) 317-4774
CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798
CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774
CC:TEGE:EOEG:ET2 Shepherd, Neil D. [email protected] (202) 317-47744001 (Repealed) Passenger Vehicles CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-50304002 (Repealed) 1st Retail Sale; Uses; etc., Treated as Sales, Determination of Price CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-50304003 (Repealed) Special Rules CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261
4042 Tax on Fuel Used in Commercial Transportation on Inland Waterways CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261
4064 Gas Guzzler[s] Tax CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624071-4073 Tires CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262
CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261
3511
4041
4043
4051-4053
4081-4105
4082
3402(g)
3402(o)
3406
3501-3506
3502
3505
3401-3404
3402(f)
4083
General Provisions Relating to Employment Taxes (Except 3503 and 3505)
Explanation of Taxpayers' Interview Rights
Liability of Third Parties Paying or Providing for Wages
Determination of liability if a Certified Professional Employer Organization is involved
Special Fuels
Fractional Aircraft (excise tax)
Collection of Income Tax at Source on Wages
Withholding Compliance (WHC) Program (Lock-in-letters)
Supplemental Wage Withholding
Sub Pay
Backup Withholding
Imposition of Tax on Heavy Trucks and Trailers Sold at Retail
Taxable Fuels
Exemption for Diesel Fuel
Diesel Fuel (Search and Seizure Issues)
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 49 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
4131-4132 Certain Vaccines CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624161-4162 Sporting Goods CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624181 Imposition of Tax (Firearms) Tobacco, Tax, and Trade Bureau Office Contact (202) 317-43464182 Exceptions Tobacco, Tax, and Trade Bureau Office Contact (202) 317-4346
CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262
4216-4225 Special Rules Applicable to Manufacturers Tax CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624217 Leases CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624218 Use by Manufacturer or Importer Considered Sale CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624219 Tax on Sales by Other than Manufacturer or Importer CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262
CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
4223 Special Rules for Further Manufacture CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-52624225 Exemption of Articles Produced or Manufactured by Indians CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
4251-4254
4261
4261-4283
4262
4263
4271
4104
4105
4121
4191
4221
4222
4091 (New) (Repealed)
4091 (Repealed)
4101
4102
4103
4272
4281
4282
Certain Tax Free Sales
Registration
Communications
Imposition of Tax (Transportation of Persons by Air)
Transportation by Air
Definition of Taxable Transport
Inspection of Records by Local Officers
Certain Additional Persons Liable for Tax Where Willful Failure To Pay
Information Reporting
Two Party Exchanges
Imposition of Tax on Coal
Taxable Medical Devices
Imposition of Tax (Diesel and Aviation)
Petroleum Products Registration
Special Rules
Imposition of Tax (Transportation of Property by Air)
Definition of Taxable Transportation, etc.
Small Air Craft on Nonestablished Lines
Transportation by Air for Other Members of Affiliated Group
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 50 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:INTL:B01 Lundy, David L. [email protected] (202) 317-6933CC:INTL:B05 Jensen, Steven D. [email protected] (202) 317-6938CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
4471-4472 Transportation by Water CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-4524CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541
4482
4483
4611
4612
4681-4682
4701
4401-4424
4402
4403
4404
4411
4481-4484
4291
4293
4371-4374
4942(j)(3)
4943
4901-4907
4911
4912
4940
4941
4942
Imposition of Tax (Occupational)
Tax on Highway Motor Vehicle Use
Definitions
Exemptions
Environmental Taxes
Definitions and Special Rules
Exemptions for US and Possessions Special Provisions Applicable to Services
Policies Issued by Foreign Insurers
Taxes on Wagering
Exemptions
Record Requirements
Territorial Extent
Cases Where Persons Receiving Payment Must Collect Tax
Taxes on Self-Dealing
Failure to Distribute Income
Private Operating Foundations
Excess Business Holdings
Ozone-Depleting Chemicals
Tax on Issuer of Registration--Required Obligation not in Registered Form
Occupational Taxes--General Provisions
Excess Lobbying Expenditures
Disqualifying Lobbying Expenditures
Foundation Investment Income Tax
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 51 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
4973(d) Tax on Excess Contributions to Certain Tax-Favored Accounts and Annuities (Archer MSAs)CC:TEGE:EB:HW Branch Contact (202) 317-5500
4973(g) Tax on Excess Contributions to Certain Tax-Favored Accounts and Annuities (Health Savings Accounts) CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:TEGE:EB:QP2 Carter, Vernon S. [email protected] (202) 317-6700CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
Taxes with Respect to Funded Welfare Benefit Plans CC:TEGE:EB:HW Branch Contact (202) 317-55004977 Tax on Certain Fringe Benefits Provided by and Employer CC:TEGE:EOEG:ET2 Branch Contact (202) 317-47744978 Tax on Certain Dispositions by Employee Stock Ownership Plans and Certain Cooperatives
CC:TEGE:EB:QP3 Ricotta, John T. [email protected] (202) 317-41024978A (Repealed) Tax on Certain Dispositions of Employer Securities to Which Section 2057 Applied CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
CC:TEGE:EB:QP3 Gibbs, William D. [email protected] (202) 317-4102
4948
4951-4953
4955
4958
4961-4963
4965
4944
4945
4946
4947
4966
4967
4971-4975
4975
4976
4979
Disqualified Persons
Nonexempt Trusts
Foreign Private Foundations
Black Lung Benefit Trusts
Political Expenditures of Section 501(c)(3)
Excess Benefits Transactions (Intermediate Sanctions)
Jeopardizing Investments
Taxable Expenditures
Excise Taxes - Welfare Benefits Plans
Tax on Certain Excess Contributions
Abatement of Taxes
Tax on Prohibited Tax Shelter Transactions
Taxes on Sponsoring Organizations (Donor Advice Funds)
Taxes on Prohibited Benefits (Donor Advised Funds)
Excise Taxes - Qualified Pension, etc. Plans
Employee Plans Prohibited Transaction Excise Tax
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 52 of 69
Code Section Subject Office Symbol Contact Email TelephoneT:EP Hotline (877) 829-5500CC:TEGE:EB:QP3 Ricotta, John T. [email protected] (202) 317-4102T:EP Hotline (877) 829-5500CC:TEGE:EB:QP2 Carter, Vernon S. [email protected] (202) 317-6700T:EP Hotline (877) 829-5500CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Carter, Vernon S. [email protected] (202) 317-6700CC:TEGE:EB:QP1 Branch Contact (202) 317-6700T:EP Hotline (877) 829-5500
4980D Failure to Meet Certain Group Health Plans Requirements CC:TEGE:EOEG:HW Branch Contact (202) 317-55004980F Failure or Applicable Plans reducing benefits accruals to satisfy notice requirements
CC:TEGE:EB:QP4 Kinard, Pamela R. [email protected] (202) 317-41484980G Failure of Employers to Make Comparable Contributions to Health Savings Accounts
CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EB:HW Trujillo, Sara Denise [email protected] (202) 317-5500CC:TEGE:EB:HW Caden, Stephanie L. [email protected] (202) 317-5500
4981 Excise Tax on Undistributed Income of Real Estate Trust CC:FIP:B03 Allen, Julanne W. [email protected] (202) 317-45244982 Excise Tax on Undistributed Income of Regulated Investment Companies CC:FIP:B01 Harrison, Steven [email protected] (202) 317-44124985 Excise tax on stock compensation of insiders in expatriated corporations. CC:TEGE:EB:EC Branch Contact (202) 317-56004999 Golden Parachute Payments CC:TEGE:EB:EC Branch Contact (202) 317-56005000 Certain Large Group Health Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Mojiri-Azad, Lisa [email protected] (202) 317-4718
5000A(g) Administration and procedure CC:PA:05 Ryan, Walter [email protected] (202) 317-5437CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262
5000C Tax Treaties CC:INTL:B01 Lor, Rosy L. [email protected] (202) 317-6933CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B05 Beatty, James P. [email protected] (202) 317-7006CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Montemurro, Michael J. [email protected] (202) 317-4718CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Iskow, Sheldon A. [email protected] (202) 317-4718
6001 Notice or Regulations Requiring Records, Statements and Special Returns CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:02 Conrad, Casey R. [email protected] (202) 317-6844
6011-4 Requirement of Statement Disclosing Participation in Reportable Transactions CC:PSI:B03 Short, Stacy L. [email protected] (202) 317-5053CC:PA:02 Conrad, Casey R. [email protected] (202) 317-6844CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:PA:02 Franklin, Michael A. [email protected] (202) 317-6844CC:PA:02 Rose, Nancy L. [email protected] (202) 317-6844CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845
6018 Estate Tax Returns CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
5881
5891
6011
6012
6013
6014
4979A
4980
4980A (Repealed)
4980H
5000A(a)-5000A(f)
5000B
6015
6017
6019
Requirement to maintain minimum essential coverage
Indoor Tanning Services
Greenmail
Structured Settlements
General Requirement of Return
Persons Required to Make Returns
Tax on Certain Prohibited Allocations of Qualified Securities
Tax on Reversion of Qualified Plan Assets to Employer
Tax on Excess Distributions from Qualified Retirement Plans
Shared responsibility payment for employers regarding health coverage
Joint Returns of Income Tax by Husband and Wife
Income Tax Return-Tax Not Computed by Taxpayer
Relief From Joint and Several Liability Collection Issues
Self-Employment Tax Return
Gift Tax Returns
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 53 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:02 Franklin, Michael A. [email protected] (202) 317-6844CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541
CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541
CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845
6038 Information with Respect to Certain Foreign Corporations Foreign Partnership CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-69346038(a)-(c) Reporting Requirements for Foreign Interests CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117
CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B04 Gootzeit, Ronald M. [email protected] (202) 317-6937CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937
6038D Information With Respect to Foreign Financial Assets CC:INTL:B08 Henderson, Joseph S. [email protected] (202) 317-6942CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845
6039(I) Returns and Records With Respect to Employer-Owned Life Insurance Contracts CC:PA:01 Semasek, Gerald [email protected] (202) 317-68456039E Information Concerning Resident Status CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-69336039F Reporting on Gifts From Foreign Persons CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-69336039G Information Reporting by Expatriates CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-69336040B,F,G Returns Relating to Unemployment 'Compensation, Special Security Benefits, and Railroad
Retirement Benefits CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:TEGE:EOEG:ET1 Owens, Margaret A. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Kelley, Alfred G. [email protected] (202) 317-4774CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:01 Bergman, David J. [email protected] (202) 317-6845
6041A Returns Relating to Services and Direct Sales CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC Murray, Stuart D. [email protected] (202) 317-3300CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844
6043A Returns Relating to Taxable Mergers and Acquisitions CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845
6038A(d)(i)(B)
6038A(e)
6038B
6039
6041
6042
6032
6033
6033(e)
6034
6036
6037
6020
6021
6031
Notice of Qualification as Executor or Receiver
Return of S Corporation
Record Maintenance Requirements
Noncompliance Penalty
Notice of Certain Transfers to Foreign Persons
Information Required in Connection with Options
Listing by Secretary of Taxable Objects Owned by Nonresidents
Return of Partnership Income
Returns of Banks with Respect to Common Trust Funds
Returns by Exempt Organizations
Special Rules for Lobbying Activities
Returns by Trusts Described in Section 4947 (a)(2) or Claiming Charitable Deductions Under Section 642 (c)
Returns Prepared For or Executed by Secretary
Form W-2 Issues Only
Information at Source
Returns Relating to Dividends
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 54 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844
CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844
CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
6046A Returns as to Interests in Foreign Partnerships. CC:INTL:B04 Gootzeit, Ronald M. [email protected] (202) 317-69376047 Information Relating to Certain Trusts and Annuity Plans T:EP Hotline (877) 829-55006048 Returns as to Certain Foreign Trusts CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933
CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425
6050A Reporting Requirements of Certain Fishing Boat Operators CC:TEGE:EOEG:ET2 Branch Contact (202) 317-47746050B Returns Relating to Unemployment Compensation CC:TEGE:EOEG:ET2 Branch Contact (202) 317-47746050E Returns Relating to State and Local Income Tax Refunds CC:PA:01 Hara, Michael E. [email protected] (202) 317-68456050F Returns Relating to Social Security Benefits CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798
CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 McGreevy, Cynthia A. [email protected] (202) 317-4774CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
Criminal Tax Matters Regarding Returns Relating to Cash Received in Trade or BusinessCC:CT Office Contact (202) 317-6870CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
6050Q Returns Relating to Certain Long - Term Care Benefits CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845
6050S Reporting of Tuition and Student Loan Interest CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845
CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844
6050N
6050P
6050R
6050T
6050V
6050W
6050H
6050I
6050J
6050K
6050L
6050M
6045
6045(d)
6045A
6045B
6049
6050G
Returns Relating to Foreclosure & Abandonment's of Securities
Returns Relating to Exchanges of Certain Partnership Interests
Returns Relating to Disposition of Donated Property
Returns Relating to Contracts from Federal Agencies
Returns Relating to Royalty Payments
Cancellation of Indebtedness
Returns Relating to Actions Affecting Basis of Specified Securities
Returns Regarding Payment of Interest
RIC's, REIT's, REMIC's and OID
Returns Relating to Certain Railroad Retirement Benefits
Returns Relating to Mortgage Interest Points
Returns Relating to Cash Received in Trade or Business
Returns of Brokers
Information Reporting Concerning Transactions With Other Persons
Information Required in Connection with Transfers of Covered Securities to Brokers
Returns Relating to Purchases of Fish
Information Returns Relating to Health Insurance Costs
Information Returns Relating to Applicable Insurance Contracts
Returns Relating to Payments Made In Settelment of Payment Card and Third-Party Network Transactions.
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 55 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:PA:02 Henkel, Melissa A. [email protected] (202) 317-6844CC:TEGE:EOEG:ET2 Kelley, Alfred G. [email protected] (202) 317-4774CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:TEGE:EOEG:ET1 Owens, Margaret A. [email protected] (202) 317-6798
6051(f) Statements Required in Case of Sick Pay Paid by Third Parties CC:TEGE:EOEG:ET2 Kelley, Alfred G. [email protected] (202) 317-47746052 Returns Regarding Payment of Wages in 'the Form of Group-Life Insurance CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:ITA:B05 Reigle, Erika C. [email protected] (202) 317-7006CC:ITA:B05 Pflanz, Shareen S. [email protected] (202) 317-7006CC:ITA:B04 Mojiri-Azad, Lisa [email protected] (202) 317-4718T:EP Hotline (877) 829-5500CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
6058 Information Required in Connection with Certain Plans of Deferred Compensation T:EP Hotline (877) 829-55006059 Periodic Report of Actuary T:EP Hotline (877) 829-5500
CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845
6091 Place for Filing Returns CC:PA:02 Marx, Hollie [email protected] (202) 317-68446096 Designation of Payment to Presidential Election Campaign Fund CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-68456101 Periods Covered by Returns CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-68456102 Computations on Returns or other Documents CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845
CC:PA:06 Newsome, Helene R. [email protected] (202) 317-6833CC:PA:07 Tate, Sarah E. [email protected] (202) 317-6834CC:PA:06 Lambert-Dean, Deborah C. [email protected] (202) 317-6833CC:PA:06 Schwartz, Julie C. [email protected] (202) 317-6833CC:INTL:B07 Cadenas, Ricardo A. [email protected] (202) 317-6941CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B07 Parker, Nathaniel B. [email protected] (202) 317-6941CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:PA:07 Tate, Sarah E. [email protected] (202) 317-6834CC:PA:07 Rowe, Will M. [email protected] (202) 317-6834CC:INTL Lew, Mae J. [email protected] (202) 317-3800CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:PA:06 Schwartz, Julie C. [email protected] (202) 317-6833CC:INTL:B07 Parker, Nathaniel B. [email protected] (202) 317-6941
6107 Income Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Return a Copy or List CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845
6108 Statistical Publication and Studies CC:PA:07 Rowe, Will M. [email protected] (202) 317-6834CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844
6110 Public Inspection of Written Determinations CC:PA:06 Lambert-Dean, Deborah C. [email protected] (202) 317-68336111 Registration of Tax Shelters CC:PSI:B03 Short, Stacy L. [email protected] (202) 317-5053
6109
6071-6075
6081
6103
6103(k)(4)
6104
6105
6051
6053
6055
6057
6060
6061-6065
Confidentiality of Return and Return Information
Disclosures Under Tax Conventions
Publicity of Exempt Organization Information
Confidentiality of Information Arising Under Treaty Obligations
Identifying Numbers
Reporting of Health Insurance Coverage
Annual Registration, etc. (Pension Plans)
Information Returns of Income Tax Return Preparers
Signing Returns
Time for Filing Returns
Extension of Time for Filing Returns
Receipts for Employees
Reporting of Tips
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 56 of 69
Code Section Subject Office Symbol Contact Email Telephone6112 Organizers and Sellers of Potential Abusive Tax Shelters Must Keep List of Investors
CC:PSI:B03 Short, Stacy L. [email protected] (202) 317-5053CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600
6155 Payment on Notice and Demand CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:PA:05 Ryan, Walter [email protected] (202) 317-5437CC:PA:05 Castaneda, Shannon K. [email protected] (202) 317-5437CC:PA:05 Austin, Maria (Pilar) [email protected] (202) 317-5437CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600
CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600
CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832
CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:TEGE:EOEG:ET1 Owens, Margaret A. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:06 Queener, Jacqueline K. [email protected] (202) 317-6833CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-6833CC:PA:07 Gerdy Zogby, Joy E [email protected] (202) 317-6834CC:PA:03 Kidd, Janet E. [email protected] (202) 317-3600CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Benson, Eric P. [email protected] (202) 317-6832CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834
6113
6115
6151
6157
6159
6213(b)(1)&(2)
6221-6234
6203
6204
6205
6206
6207
6211-6216
6161-6164
6165
6166
6201
6201-6204
6202
Disclosure of Nondeductibility of Contributions
Special Rule Applicable to Certain Employment Taxes
Special Rules Applicable to Excessive Claims Under Sections 6420,6421,and '6427
Cross References
Definition of a Deficiency
Math error procedures
Assessment-Partnership Items
Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Interest
Assessment Authority
Assessments
Mode or Time of Assessment
Method of Assessment
Supplemental Assessment
Disclosure Related to Quid Pro Quo Contributions
Time and Place for Paying Tax Shown on Return
Payment of Federal Unemployment Tax
Installment Payment of Tax Liability
Extensions of time for payment of tax
Bonds Where Time to Pay Tax or Deficiency Have Been Extended
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 57 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:07 Black, Jennifer [email protected] (202) 317-6834CC:PA:07 Rowe, Will M. [email protected] (202) 317-6834
6233 Extension to Entities Filing Partnership Returns, etc. CC:PA:07 Karon, Steven L. [email protected] (202) 317-68346234 Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With
Respect to an Oversheltered Return CC:PA:07 Karon, Steven L. [email protected] (202) 317-68346240-6242 Treatment of Partnership Items and Adjustments CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834
CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834CC:PA:07 Rowe, Will M. [email protected] (202) 317-6834CC:PA:07 Black, Jennifer [email protected] (202) 317-6834
6245-6248 Adjustments by Secretary CC:PA:07 Karon, Steven L. [email protected] (202) 317-68346251-6252 Claims for Adjustments by Partnership CC:PA:07 Karon, Steven L. [email protected] (202) 317-68346255 Definitions and Special Rules CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834
CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832
6302 Mode or Time of Collection CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-68326302(d) CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-52586302(e) CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-52586302(f) CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600
6305 Collection of Certain Liability CC:PA:04 Curteman, Thomas W. [email protected] (202) 317-6832CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:04 McCormick, Francis M. [email protected] (202) 317-6832CC:PA:03 Hyman, Mitchel S. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600
6313-6316 Misc. payment provisions CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:03 Hyman, Mitchel S. [email protected] (202) 317-3600CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
6241-6245
6301
6303
6304
6317
6320
6321
6321-6323
6322
6323
6306
6311
6313
6314
6315
6316
Due Process For Liens
Lien for Taxes
Liens, priority, release, administrative appeal
Period for Lien
Validity and Priority Against Certain Persons
Payment of Tax by Commercially Accepted Means
Fractional Parts of a Cent
Receipt for Taxes
Payments of Estimated Income Tax
Payment by Foreign Currency
Payment of Federal Unemployment Tax for Calendar Quarter
Treatment of Electing Large Partnerships
Collection Authority
Rules for Deposits
Notice and Demand for Tax
Fair Tax Collection Practices
Qualified Tax Collection Contracts
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 58 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:03 Hyman, Mitchel S. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832
6333 Production of Books CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
6335 Sale of Seized Property CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006336 Sale of Perishable Goods CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006337 Redemption of Property CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006338 Certificate of Sale, Deed of Real Property CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006339 Legal Effect of Certificate of Sale of Personal Property and Deed to Real Property CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006340 Records of Sale CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006341 Expense of Levy and Sale CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006342 Application of Proceeds of Levy CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006343 Authority to Release Levy and Return Property CC:PA:03 Grogan, Deborah [email protected] (202) 317-36006344 Cross References CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832
6324
6324A
6324B
6325
6326
6330
6331
6331-6344
6332
6334
6401
6402
Special Liens for Estate and Gift Taxes
Levy and Sale
Surrender of Property Subject to Levy
Property Exempt from Levy
Amounts Treated as Overpayments
Authority to Make Credits or Refunds
Special Liens for Estate Tax Deterred Under Section 6166
Special Lien for Additional Estate Tax Attributable to Farm, Etc. Valuation
Release of Lien or Discharge of Property
Administrative Appeal of Liens
Notice and Opportunity for Hearing Before Levy
Levy and Distraint
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 59 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:03 Sheppard, Timothy S. [email protected] (202) 317-3600CC:PA:03 Kidd, Janet E. [email protected] (202) 317-3600CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832
6408 State Escheat Laws Not to Apply CC:PA:05 Poole, Donza [email protected] (202) 317-5437CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700
6412 Floor Stocks Refunds CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:TEGE:EOEG:ET1 Owens, Margaret A. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 McGreevy, Cynthia A. [email protected] (202) 317-4774CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261
CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-52616425 Adjustment of Overpayment of Corporate Estimated Tax CC:PA:02 Franklin, Michael A. [email protected] (202) 317-6844
CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
6431 Credit for Qualified Bonds Allowed to Issuer CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:02 Conrad, Casey R. [email protected] (202) 317-6844
6407
6411
6411(c)
6413
6415
6416
6402(c)&(d)
6402(i)
6403
6404
6405
6406
6501
6419
6420
6421
6426
6427
6430
Refunds to Certain Fiduciaries of Insolvent Members of Affiliated Groups
Overpayment of Installment
Abatements
Reports of Refunds and Credits
Prohibition of Administrative Review of Decisions
Date of Allowance of Refund or Credit
Past Due Support/Debts Owed
Gasoline Used on Farms
Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems, or Sold for Certain Exempt Purposes
Alcohol, Biodiesel, and Alternative Fuel Credits
Fuels Not Used for Taxable Purposes
Lust Tax
Limitations on Assessment and Collection
Tentative Carryback and Refund Adjustments
Consolidated Returns
Special Rules Applicable to Certain 'Employment Taxes
Credits or Refunds to Persons Who Collected Certain Taxes
Certain Taxes on Sales & Services
Excise Tax on Wagering
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 60 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:02 Bond, Mark [email protected] (202) 317-6844
6501(c)(10) Statute of Limitations Regarding Listed Transactions CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844
6503(b) Suspension of Running of Period of 'Limitation - Assets in Control or Custody of CourtCC:PA:05 Brau, Keith L. [email protected] (202) 317-5437CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832
CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845
CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832
6503(h) Suspension of Running of Period of 'Limitations - Cases Under Title 11 CC:PA:05 Brau, Keith L. [email protected] (202) 317-54376504 Cross References CC:PA:01 Branch Contact (202) 317-5413
CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:INTL:B03 Pounders, Larry [email protected] (202) 317-6845CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
6513 Time Tax Considered Paid CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845
6503(d)
6503(e)
6503(f)
6511
6511(d)(3)
6512
6501(c)(4)
6502
6503
6503(a)
6503(c)
Consent to Extend Limitations
Collection After Assessment
Suspension of Limitations Period
Suspension of Running of Period of Limitation
Suspension of Running of Period of Limitation-Taxpayer Outside the United States
Suspension of Running of Period of Limitation-Extension of Time for Payment of Estate Tax
Suspension of Collection Statute for Extension of Time to Pay
Suspension of Collection Statute for Wrongful Seizures and Liens
Limitations on Credit or Refund
Special Statute of Limitations for Claims Related to Foreign Tax Credit
Limitations in Case of Petition to Tax
Limitations in Case of Petition to Tax (decision-document language)
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 61 of 69
Code Section Subject Office Symbol Contact Email Telephone6514 Credit or Refund After Period of Limitation CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-68456521 Mitigation Provisions CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:02 Mishory, Eliezer [email protected] (202) 317-6844CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600
6533 Cross References CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
6601(j) Cost of Living Adjustment Relating to Estate and Gift Tax CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:02 Conrad, Casey R. [email protected] (202) 317-6844CC:PA:02 Bond, Mark [email protected] (202) 317-6844
6621(c) Increase in Interest for Large Corporate Underpayment CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
6621-6622 Rate of Interest CC:PA:02 Marx, Hollie [email protected] (202) 317-68446631 Notice Requirement of Interest Information CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
CC:PA:02 Conrad, Casey R. [email protected] (202) 317-6844CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
CC:TEGE:EOEG:EO2 Branch Contact (202) 317-45416652(d) Annual Registration and Notification by 'Pension Plans CC:TEGE:EB:QP1 Branch Contact (202) 317-67006652(e) Information Required of Certain Deferred Compensation Plans CC:TEGE:EB:HW Branch Contact (202) 317-55006653 Failure to Pay Stamp Tax CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845
CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:02 Bond, Mark [email protected] (202) 317-6844
6656 Failure to Deposit Certain Taxes CC:PA:01 Hara, Michael E. [email protected] (202) 317-68456657 Bad Checks CC:PA:02 Marx, Hollie [email protected] (202) 317-68446658 Coordination with Title 11 CC:PA:05 Brau, Keith L. [email protected] (202) 317-5437
CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:02 Franklin, Michael A. [email protected] (202) 317-6844
CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
CC:LB:2:PHI Gilbert, John R. [email protected] (267) 941-7117
CC:PA:01 Semasek, Gerald [email protected] (202) 317-68456662A Imposition of Accuracy-Related Penalty on Understatements With Respect to Reportable
Transactions. CC:PA:01 Semasek, Gerald [email protected] (202) 317-68456663 Imposition of Fraud Penalty CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845
CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845
6662(e)(h)
6664
6651
6652
6652(b)
6652(c)
6654-6655
6662
6532(a)
6532(b)
6532(c)
6601(d)(2)
6601-6612
6621(d)
Failure to File or Pay Penalty
Failure to File Certain Information Returns
Failure to Report Tips
Failure to Make Applications for 'Recognition of Exemption or Information Returns Available for Public Inspection Under IRC 6104(e)
Failure to Pay Estimated Income Tax
Imposition of Accuracy-Related Penalty
Periods of Limitation for Refund Suits
Periods of Limitation for Erroneous Refund Suits
Periods of Limitation for Suits Under IR 7426
Interest Attributable to Foreign Tax
Interest on Underpayments and Overpayments (Generally)
Interest Netting
Imposition of Accuracy-Related Penalty for Substantial Valuation Mistatement Under Chapter 1
Definitions and Special Rules
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
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Code Section Subject Office Symbol Contact Email TelephoneCC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:02 Franklin, Michael A. [email protected] (202) 317-6844CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Bremer, Jason A. [email protected] (202) 317-6832CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
6674 Fraudulent Statement of Failure to Furnish Statement to Employee CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:02 McLemore, Sarah R. [email protected] (202) 317-6844CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845
CC:PA:02 Bond, Mark [email protected] (202) 317-6844
CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-68456682 False Information with Respect to Withholding CC:PA:02 Marx, Hollie [email protected] (202) 317-68446683 Failure of Foreign Corporation to File Return of Personal Holding Company Tax CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
CC:PA:02 Bond, Mark [email protected] (202) 317-6844
CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-68456689 Failure to File Notice of Redetermination of Foreign Tax CC:INTL:B03 Pounders, Larry [email protected] (202) 317-6845
T:EP Hotline (877) 829-5500CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP1 Branch Contact (202) 317-6700T:EP Hotline (877) 829-5500CC:TEGE:EB:QP1 Branch Contact (202) 317-6700T:EP Hotline (877) 829-5500CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
6695 Other Assessable Penalties with Respect to Preparation of Income Tax Returns for other Persons CC:PA:01 Bergman, David J. [email protected] (202) 317-6845
6665
6671
6672
6673
6688
6690
6692
6693
6694
6675
6676
6677
6679
6684
6685 Penalty with respect to Public Inspection Requirements
Assessable Penalties with Respect to Information Required to be Furnished Under Section7654
Fraudulent Statement or Failure to Furnish Statement to Plan Participant
Failure to File Actuarial Report
Failure to Provide Reports on Individual Retirement Accounts or Annuities
Understatement of Taxpayer's Liability by Return Preparer
Excessive Claim for Fuel Use
Erroneous Claim for Refund or Credit
Failure to File Information with Respect to Foreign Trust
Failure to File Information Return with Respect to Foreign Corporation or Partnership
Assessable Penalties with Respect to Liability for Tax under Chapter 42
Penalties with respect to Chapter 42
Applicable Rules
Rules for Applications of Assessable Penalties
Trust Fund Recovery Penalty
Sanctions and Costs Awarded by Courts
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 63 of 69
Code Section Subject Office Symbol Contact Email Telephone6695A Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals.
CC:PA:01 Semasek, Gerald [email protected] (202) 317-68456696 Rules Applicable to Section 6694 and 6695 CC:PA:01 Gregory, Rachel L. [email protected] (202) 317-6845
CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:TEGE:EB:QP2 Branch Contact (202) 317-6799T:EP Hotline (877) 829-5500
6700 Promoting Abusive Tax Shelters CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845
6702 Frivolous Income Tax Return CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Bergman, David J. [email protected] (202) 317-6845CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845
6704 Failure to Keep Records, Etc. CC:TEGE:EB:QP1 Branch Contact (202) 317-67006705 Failure by Broker To Provide Notice To Payors CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-44556706 Original Issue Discount Information Requirements CC:FIP Blanchard, William E. [email protected] (202) 317-4434
CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:PA:01 Black, Jonathan R. [email protected] (202) 317-6845CC:PA:02 Marx, Hollie [email protected] (202) 317-6844
6712 Failure to Disclose Treaty-based Return Positions CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-69336713 Disclosure or Use of Information by Preparers of Returns CC:PA:01 Shurtliff, Mark [email protected] (202) 317-68456714 Failure to Meet Disclosure Requirements CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845
CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PA:02 Bond, Mark [email protected] (202) 317-6844CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PSI:B07 Dunlap, Amanda F. [email protected] (202) 317-5261CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258CC:PA:01 Semasek, Gerald [email protected] (202) 317-6845CC:PA:01 Bergman, David J. [email protected] (202) 317-6845
6801 Authority Relating to Creation and Distribution of Instructions, Forms etc. CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600
CC:PA:03 Moran, John M. [email protected] (202) 317-3600
6699 (Repealed)
6701
6703
6707-6708
6707A
6709
6698
6725
6751
6851
6852
6861
6862
6715
6715A
6717
6718
6719
6721-6724 Failure to Comply with Information Reporting Requirements
Failure to Report Information under Section 4101
Procedural Rules for Penalties
Termination Assessments of Income Tax
Termination Assessments
Jeopardy Assessments of Income, Estate, Gift and Certain Excise Taxes
Penalties with Respect to Mortgage Credit Certificates
Dyed Fuel Sold for Use or Used in Taxable Use
Tampering with Dye Injection Systems
Refusal of Entry
Failure to Display Registration on Vessels
Failure to Register
Failure to File Partnership Returns
Assessable Penalties Relating to Tax Credit ESOP
Penalties for Aiding and Abetting Understatement of Tax Liability
Rules Applicable to Penalties
Failure to Furnish Information Regarding Tax Shelters
Penalty For Failure To Include Reportable Transaction With Return
Jeopardy Assessment of Taxes Other Than Income, Estate, Gift and Certain Excise Taxes
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 64 of 69
Code Section Subject Office Symbol Contact Email Telephone
CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600
CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Sheppard, Timothy S. [email protected] (202) 317-3600
6871 Claims for Income, Estate, Gift, and 'Certain Excise Taxes in Receivership ProceedingsCC:PA:05 Poole, Donza [email protected] (202) 317-5437
6872 Suspension of Period on Assessment CC:PA:05 Brau, Keith L. [email protected] (202) 317-54376873 Unpaid Claims CC:PA:05 Poole, Donza [email protected] (202) 317-5437
CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:SB:2:RCH Pearson, Chelsey [email protected] (804) 916 3940CC:PA:04 Bates, Laura [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:05 Jarboe, Melissa A. [email protected] (202) 317-5437CC:PA:05 Donnelly, Deirdre A. [email protected] (202) 317-5437CC:PA:05 Ryan, Walter [email protected] (202) 317-5437CC:PA:05 Austin, Maria (Pilar) [email protected] (202) 317-5437CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:SB:7:POR:2 Mosley, Susan T. [email protected] (503) 265-3606CC:PA:03 Sheppard, Timothy S. [email protected] (202) 317-3600
7201-7215 Chapter 75 - Crimes, Other Offenses, and Forfeitures CC:CT Office Contact (202) 317-6870CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834CC:PA:06 Newsome, Helene R. [email protected] (202) 317-6833CC:PA:06 Newsome, Helene R. [email protected] (202) 317-6833CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845
7232 Failure to Register, or False Statement by Manufacturer or Producer of Gasoline or Lubricating Oil CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-5258
7261 Representation that Retailers' Excise Tax is Excluded from Price of Article CC:PSI:B07 Beker, Michael H. [email protected] (202) 317-52587301 Property Subject to Tax CC:CT Office Contact (202) 317-6870
6863
6864
6867
6901
6902
6903
7122
7123
7213
7213A
7216
6904
6905
7101
7102
7103
7121 Closing Agreements
Compromises
Appeal Dispute Resolution Procedures
Unauthorized Disclosure of Return or Return Information
Unauthorized Inspection of Returns or Return Information
Disclosure or Use of Information by Return Preparers
Notice of Fiduciary Relationship
Prohibition of Injunctions
Discharge of Executor from Personal Liability
Form of Bonds
Single Bond in Lieu of Multiple Bonds
Bonds
Stay of Collection of Jeopardy Assessments
Termination of Extended Period for Payment in Case of Carryback
Presumptions Where Owner of Large Amounts of Cash is Not Identified
Transferees and Fiduciaries - Transferred Assets
Provisions of Special Application to Transfer
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
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Code Section Subject Office Symbol Contact Email Telephone7302 Property Used in Violation of Internal Revenue Laws CC:CT Office Contact (202) 317-68707303 Other Property Subject to Forfeiture CC:CT Office Contact (202) 317-68707304 Penalty for Fraudulently Claiming CC:CT Office Contact (202) 317-68707321-7327 Procedure and Administration CC:CT Office Contact (202) 317-68707341-7344 Miscellaneous Penalty and Forfeiture Provisions CC:CT Office Contact (202) 317-6870
CC:PA:03 Benson, Eric P. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:03 Hyman, Mitchel S. [email protected] (202) 317-3600CC:PA:04 Curteman, Thomas W. [email protected] (202) 317-6832
7402(a) Jurisdiction of District Courts to Issue Orders, Processes and Judgments CC:PA:05 Austin, Maria (Pilar) [email protected] (202) 317-54377402(b) Jurisdiction of District Courts to Enforce Summonses CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834
CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Hyman, Mitchel S. [email protected] (202) 317-3600CC:PA:04 Curteman, Thomas W. [email protected] (202) 317-6832CC:PA:03 Hyman, Mitchel S. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:04 Curteman, Thomas W. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:PA:01 Hara, Michael E. [email protected] (202) 317-6845CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:02 Franklin, Michael A. [email protected] (202) 317-6844CC:PA:02 Marx, Hollie [email protected] (202) 317-6844CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Benson, Eric P. [email protected] (202) 317-6832CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Sheppard, Timothy S. [email protected] (202) 317-3600CC:PA:04 Bates, Laura [email protected] (202) 317-6832
CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600
CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
7401
7402(e)
7403
7404
7405
7406
7345
7423
7424
7407
7408
7409
7421
7422
7422(j) Special Rule for Actions with Respect to Estates for Which an Election Under Section 6166 is Made
Repayments to Officers or Employees
Intervention
Disposition of Judgments and Moneys Received
Action to Enjoin Income Tax Return Preparers
Action to Enjoin Promoters of Abusive Tax Shelters
Enjoining Flagrant Political Expenditures
Anti Injunction Act
Civil Actions for Refund
Revocation or denial of passport in case of certain tax delinquencies
Authorization of Suits
Jurisdiction of District Courts to Quiet Title
Action to Enforce Lien
Civil Action for Estate Taxes
Erroneous Refunds
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 66 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:03 Jones, Christopher [email protected] (202) 317-3600CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:03 Sheppard, Timothy S. [email protected] (202) 317-3600
7427 Income Tax Return Preparers (Burden of Proof) CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:PA:03 Moran, John M. [email protected] (202) 317-3600CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:05 Jarboe, Melissa A. [email protected] (202) 317-5437CC:PA:05 Castaneda, Shannon K. [email protected] (202) 317-5437CC:PA:05 Austin, Maria (Pilar) [email protected] (202) 317-5437
CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834
CC:PA:06 Lambert-Dean, Deborah C. [email protected] (202) 317-6833CC:PA:05 Castaneda, Shannon K. [email protected] (202) 317-5437CC:PA:05 Brau, Keith L. [email protected] (202) 317-5437CC:PA:05 Ryan, Walter [email protected] (202) 317-5437CC:PA:05 Castaneda, Shannon K. [email protected] (202) 317-5437
7434 Civil Damages for Fraudulent Filing of Information Returns CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-68457435 Unauthorized Enticement of Information Disclosure CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832
CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. [email protected] (202) 317-6798CC:TEGE:EOEG:ET1 Rogers, Elliot M. [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 McGreevy, Cynthia A. [email protected] (202) 317-4774CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-6833CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834
7476 Declaratory Judgments Relating to Qualification of Certain Retirement Plans CC:TEGE:EB:QP2 Branch Contact (202) 317-67997477 Declaratory Judgments Relating to Value of Certain Gifts CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46427478 Declaratory Judgments Relating to Status of Certain Governmental Obligations CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
Court Review of Tax Court Decisions CC:PA:04 Williams, Laurence K. [email protected] (202) 317-6832Declaratory Judgment With Respect to 6166 Election CC:PA:03 Goldstein, Alicia E. [email protected] (202) 317-3600
CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-6833CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834CC:PA:07 Maher, Joseph T. [email protected] (202) 317-6834CC:PA:06 Huang, Han [email protected] (202) 317-6833CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
7502 Timely Mailing Treated as Timely Filing and Paying CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834
CC:PA:06 Schwartz, Julie C. [email protected] (202) 317-6833
CC:PA:07 Karon, Steven L. [email protected] (202) 317-68347504 Fractional Parts of a Dollar CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-6833
CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600
7430
7431
7432
7433
7436
7441-7464
7425
7426
7428
7429
7479
7481-7486
7491
7501
7503
7505
Discharge of Liens
Suits by Third Parties
Declaratory Judgments
Tax Court
Court Review of Tax Court Decisions
Burden of Proof
Liability for Taxes Withheld or Collected
Time for Performance of Acts When Last Day Falls on Saturday, Sunday, or Legal Holiday
Sale of Personal Property
Review of Jeopardy Levy or Assessment Procedures
Awarding of Costs and Certain Fees
Civil Damage for Unauthorized Inspection or Disclosure of Returns and Return Information
Civil Damages for Failure to Release Lien
Civil Damages for Unauthorized Collection Actions
Proceedings for Determination of Employment Status
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 67 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423CC:PA:07 Mielke, Amy L. [email protected] (202) 317-6834CC:PA:07 Tate, Sarah E. [email protected] (202) 317-6834
CC:PA:07 Tate, Sarah E. [email protected] (202) 317-6834
CC:PA:07 Mielke, Amy L. [email protected] (202) 317-68347509 Expenditures Incurred by the U.S. Postal Service CC:PA:01 Pierce, Danielle W. [email protected] (202) 317-6845
CC:ITA:B04 Mojiri-Azad, Lisa [email protected] (202) 317-4718CC:ITA:B05 Glazman, Innessa [email protected] (202) 317-7006CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832
7513 Reproduction of Returns and Other Documents CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-68337514 Authority to Prescribe or Modify Seals CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-68337517 Furnishing on Request of Statement Explaining Estate or Gift Valuation CC:PSI:B04 MacEachen, John D. [email protected] (202) 317-46427518 Tax Incentives Relating to Merchant Marine Capital Construction Funds CC:PSI:B05 McDonnell, David H. [email protected] (202) 317-5106
CC:ITA:B05 Cavanaugh, Lore B. [email protected] (202) 317-7006CC:ITA:B04 Ruane, William R. [email protected] (202) 317-4718
7520 Valuation Tables CC:PSI:B04 Damazo, Lane H. [email protected] (202) 317-4628CC:PA:06 Queener, Jacqueline K. [email protected] (202) 317-6833CC:PA:07 Maher, Joseph T. [email protected] (202) 317-6834CC:PA:04 Levy, Micah A. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600
7525 Confidentiality Privileges Relating to Taxpayer Communications CC:PA:06 Harrison, Brittany L. [email protected] (202) 317-68337526 Low-Income Taxpayer Clinics CC:NTA Hartford, Susan L. [email protected] (202) 317-4124
CC:PA:05 Austin, Maria (Pilar) [email protected] (202) 317-5437CC:PA:05 Jarboe, Melissa A. [email protected] (202) 317-5437
7601 Canvass of Districts for Taxable Persons and Objects CC:PA:06 Harrison, Brittany L. [email protected] (202) 317-68337601-7611 Examination and Inspection CC:CT Office Contact (202) 317-68707606 Entry of Premises for Examination of Taxable Objects CC:PA:07 Karon, Steven L. [email protected] (202) 317-6834
CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:PA:05 Jarboe, Melissa A. [email protected] (202) 317-5437CC:PA:05 Austin, Maria (Pilar) [email protected] (202) 317-5437CC:INTL:B07 Giblen, Douglas [email protected] (202) 317-6941CC:INTL:B07 Cadenas, Ricardo A. [email protected] (202) 317-6941CC:INTL:B07 Russin, Jacob [email protected] (202) 317-6941CC:INTL:B07 Cadenas, Ricardo A. [email protected] (202) 317-6941CC:INTL:B07 Manasterli, Jacqueline B. [email protected] (202) 317-6941
Fixed Investment Trusts/Multiple Class Trusts CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455
CC:TEGEDC:MAWAS Lothamer, Casey [email protected] (202) 572-4708
CC:TEGE:EOEG:ET2 Camillo, Lynne A. [email protected] (202) 317-47747701(a)(18) International Organization CC:INTL:B03 Juster, David A. [email protected] (202) 317-69367701(a)(19) Domestic Building and Loan Association CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423
CC:INTL:B04 Gootzeit, Ronald M. [email protected] (202) 317-6937CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
7519
7522
7524
7528
7611
7623
7506
7507
7508
7508A
7510
7512
7651
7654
7701
7701(a)(2)
Administration of Real Estate
Exemption of Insolvent Banks from Tax
Time for Performing Acts Postponed by Reason of Service in Combat Zone
Postponing Tax Related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions
Exemption from Tax of Domestic Goods 'Purchased for the United States
Separate Accounting for Trust Fund Taxes
Administration and Collection of Taxes in Possessions
Coordination of United States and Certain Possession Individual Income Taxes
Issues regarding identification of taxpayers as federal, state or local governments or Indian Tribal Governments
Partnership and Partner
Required Payments for Entities Electing Not To Have Required Taxable Year
Content of Tax Due, Deficiency, and Other Notices
Annual Notice of Tax Delinquency
User Fees for Rulings Program
Restrictions on Church Tax Inquiries and 'Examinations
Expenses of Detection of Underpayments and Fraud
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 68 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:INTL:B04 Rabon, Joshua [email protected] (202) 317-6942CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:INTL:B04 McCarrick, Shane M. [email protected] (202) 317-6937CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029
7701(a)(31) Foreign Estate or Trust CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-69337701(a)(32) Cooperative Banks CC:FIP:B03 Brown, K. Scott [email protected] (202) 317-4423
CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:INTL:B04 Gootzeit, Ronald M. [email protected] (202) 317-6937CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021
7701(a)(40) Indian Tribal Government CC:TEGE:EOEG:ET1 Gernstein, Sydney L [email protected] (202) 317-67987701(a)(42)-(45) Technical and Conforming Amendment Related to Treatment of Market Discount and
Acquisition Discount CC:FIP Blanchard, William E. [email protected] (202) 317-44347701(a)(48) Off-highway Vehicle CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:INTL:B03 Juster, David A. [email protected] (202) 317-6936CC:INTL:B01 Banjanin, Lara A. [email protected] (202) 317-6933CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:ITA:B04 Toomey, Stephen J. [email protected] (202) 317-4718CC:ITA:B05 Aramburu, John M. [email protected] (202) 317-7006CC:PSI:B06 Friedman, Peter C. [email protected] (202) 317-5108CC:PSI:B06 Tiegerman, Philip [email protected] (202) 317-5120
7701(f) Use of Related Persons & Passthrough Entities CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:FIP Imholtz, Diana [email protected] (202) 317-4410CC:FIP:B06 Rogers, John W. [email protected] (202) 317-4425
7701(j) Tax Treatment of Federal Thrift Savings Fund CC:TEGE:EB:QP4 Kinard, Pamela R. [email protected] (202) 317-4148Domestic Conduit Transactions CC:FIP:B01 Martin, Robert A. [email protected] (202) 317-4455Fast-Pay Stock CC:FIP Silber, David B. [email protected] (202) 317-4414International Conduit Transactions CC:INTL:B02 Mitchell, Jeffery G. [email protected] (202) 317-6934
7701(o) Clarification of Economic Substance Doctrine CC:LB Hartford, James G. [email protected] (202) 317-85787702 Life Insurance Contract Defined CC:FIP:B04 Glover, John E. [email protected] (202) 317-44507702A Modified Endowment Contract Defined CC:FIP:B04 Glover, John E. [email protected] (202) 317-44507702B Treatment of Qualified Longterm Care Insurance CC:FIP:B04 Baxter, Rebecca L. [email protected] (202) 317-4435
CC:ITA:B04 Driscoll, Victoria J. [email protected] (202) 317-4718CC:ITA:B05 Schwartz, Edward C. [email protected] (202) 317-7006CC:PA:01 Shurtliff, Mark [email protected] (202) 317-6845CC:PA:02 Rose, Nancy L. [email protected] (202) 317-6844CC:PSI:B01 Haglund, David R. [email protected] (202) 317-5021CC:PSI:B03 Porter, Holly [email protected] (202) 317-5029CC:TEGE:EOEG:ET1 Duce, Melissa [email protected] (202) 317-6798CC:TEGE:EOEG:ET2 Holubeck, Andrew K. [email protected] (202) 317-4774CC:TEGE:EOEG:ET2 Shepherd, Neil D. [email protected] (202) 317-4774CC:NTA Daly, Laura U. [email protected] (202) 317-5156CC:NTA Hartford, Susan L. [email protected] (202) 317-4124CC:NTA Daly, Laura U. [email protected] (202) 317-5156
7701(g)
7701(h)
7701(i)
7701(l)
7703
7704
7701(a)(4)(5)
7701(a)(6)
7701(a)(8)
7701(b)
7701(e)
7701(e)(3)&(4)
7701(a)(3)
7701(a)(39)
7705
7803(a)(3)
7803(c)
Domestic/Foreign Partnership
Fiduciary
Shareholder
Definition of Resident Aliens and Nonresident Aliens
Treatment of Certain Contracts for 'Providing Services, etc.
Waste Disposal, Energy, and Clean Water Facilities
Corporation (Classification of Association)
Persons Living Outside U.S.
Taxpayer Bill of Rights
Office of the Taxpayer Advocate
Clarification of FMV in the Case of Nonrecourse Indebtedness
Motor Vehicle Operating Leases
Taxable Mortgage Pools
Determination of Marital Status
Certain Publicly Traded Partnerships Treated as Corporations
Issues regarding CPEO certification, suspension or revocation
IRS Chief Counsel Code and Subject Matter Directory October 2, 2017
Page 69 of 69
Code Section Subject Office Symbol Contact Email TelephoneCC:NTA Hartford, Susan L. [email protected] (202) 317-4124
7806 Construction of Title CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-68337807 Rules in Effect on Enactment of This Title CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-68337808 Depositaries for Collection CC:PA:06 Thomas, Lowell D. [email protected] (202) 317-68337809 Deposit of Collections CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832
CC:PA:03 Kohn, Debra A. [email protected] (202) 317-3600CC:PA:04 Ferguson, Robin M. [email protected] (202) 317-6832CC:PA:03 Grogan, Deborah [email protected] (202) 317-3600CC:NTA Hartford, Susan L. [email protected] (202) 317-4124CC:NTA Daly, Laura U. [email protected] (202) 317-5156
7852(d) Treaty Obligations CC:INTL:B01 Karzon, Elizabeth U. [email protected] (202) 317-69337852(e) Other Applicable Rules - Privacy Act CC:PA:07 Tate, Sarah E. [email protected] (202) 317-6834
CC:FIP:B05 Jones, Timothy L. [email protected] (202) 317-4563
CC:FIP:B05 White, David E. [email protected] (202) 317-4562
CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800
CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:FIP Blanchard, William E. [email protected] (202) 317-4434CC:FIP:B01 Harrison, Steven [email protected] (202) 317-4412CC:FIP:B02 Lew, Pamela [email protected] (202) 317-4520CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700
7873 Federal Tax Treatment of Income Derived 'by Indians from Exercise of Fishing Rights Secured by Treaty CC:TEGE:EOEG:ET1 Gernstein, Sydney L [email protected] (202) 317-6798
7874 Expatriated Entities CC:INTL:B04 Cahn, Milton M. [email protected] (202) 317-6937CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:PA:04 Rosen, Nathan B. [email protected] (202) 317-6832CC:PA:03 Mezheritsky, Elizabeth K. [email protected] (202) 317-3600CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B02 Wei, Amy S. [email protected] (202) 317-7011CC:ITA:B06 McLaughlin, Megan M. [email protected] (202) 317-7007CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086
9008 ACA (Off-Code provision)
Imposition of Annual Fee on Branded Prescription Pharmaceutical Manufacturers and Importers CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030
CC:PSI:B07 Payne, Natalie A. [email protected] (202) 317-5262
CC:PSI:B07 Smith, Rachel S. [email protected] (202) 317-5030CC:ITA:B07 Harvey, Bernard P. [email protected] (202) 317-7005CC:ITA:B07 Clinton, Patrick M. [email protected] (202) 317-7005
9701-9722 Coal Industry Health Benefits CC:TEGE:EB:HW Branch Contact (202) 317-55009801-9833 Group Health Plan Portability, Access, and Renewability CC:TEGE:EB:HW Branch Contact (202) 317-5500
7811
7871
9037
7872
7872(c)(1)(C)
8001-8023
8001-8005
9001-9042
9010 ACA (Off-Code provision)
7810
Corporate-Shareholder Loans
Joint Committee
Organization and Membership of the Joint Committee
Presidential Election Campaign Fund
Imposition of Annual Fee on Health Insurance Providers
Payments to Eligible Candidates
Revolving Fund for Redemption of Real Property
Taxpayer Assistance Orders
Indian Tribal Governments treated as States for Certain Purposes Tax Exempt Bonds of Indian Tribal Governments
Treatment of Loans with Below Market 'Rate Interest (Except Gift Loans)