Office of Chief Counsel - Code and Subject Matter Directory...Office of Chief Counsel - Code and...
Transcript of Office of Chief Counsel - Code and Subject Matter Directory...Office of Chief Counsel - Code and...
August 2, 2016 Page 1 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
1(h) Maximum Capital Gains Rates for Individuals CC:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:INTL:B01 Lor, Rosy L. (202) 317-6933 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]
12 Cross References Relating to Tax on Corporations CC:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]
25 Interest on Certain Home Mortgages CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]
25B Elective Deferrals and IRA contributions by certain individuals/Retirement Savers Credit CC:TEGE:EB:QP2 Branch Contact (202) 317-679925C Nonbusiness Energy Propert CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected] Residential Energy Efficient Property CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]
CC:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]
29 Credit for Producing Fuel From a Nonconventional Source From Other than Natural Resources CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]
Office of Chief Counsel - Code and Subject Matter Directory
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21
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25A
1 (h)(11)
2
3
4
5
11
Limitation Based on Tax Liability
Taxes of Foreign Countries and Possessions
Credit for Qualified Electric Vehicles
Effect of Changes
Expenses for Household and Dependent Care Services Necessary for Gainful Employment
Credit for the Elderly and the Permanently and Totally Disabled
Adoption Expense Tax Credit
Child Tax Credit
Hope and Lifetime Learning Credits
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)
August 2, 2016 Page 2 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected] Alternative Motor Vehicle Credit CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected] Clean-fuel Vehicle Refueling Property Credit CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected] Qualified Plug-In Electric Vechicle Credit CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected] Tax Withheld on Wages CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774
CC:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B05 Glendening, Christina M. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]
38 General Business Credit CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]:PSI:B06 Records, Jennifer A. (202) 317-5270 [email protected]:PSI:B06 Grant, Jian H. (202) 317-5112 [email protected]:PSI:B05 Wilson, Christopher J. (202) 317-5122 [email protected]
43 Enhanced Oil Recovery Credit CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected] Expenditures to Provide Access to Disabled Individuals CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]
CC:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
45A Indian Employment Credit CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]: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. (202) 317-5270 [email protected]:PSI:B06 Grant, Jian H. (202) 317-5112 [email protected]
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40A
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45B
45D
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36A
36B
36C
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Earned Income Tax Credit
Certain Uses of Gasoline and Special Fuels
Health Insurance Costs of Eligible Individuals
Biodiesel Used As A Fuel
Credit for Increasing Research Activities
Low Income Housing Credit
Electricity Produced from Certain Renewable Resources
Credit for Employer Social Security Taxes Paid With Respect to Employee Cash
New Markets Tax Credit
First-time Homebuyer Credit
Making Work Pay Credit
Refundable Credit for Coverage Under a Qualified Health Plan
Adoption Expense Tax Credit
Carryback and Carryforward of Unused Credits
Alcohol Used as a Fuel
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Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B05 Holmes, James A (202) 317-5114 [email protected]:PSI:B05 Holmes, James A (202) 317-5114 [email protected]
45F Employer-Provided Child Care Credit CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Railroad Track Maintenance Credit CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]
45K Credit for Producing Fuel from a Nonconventional Source CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] Energy Efficient Appliance Credit CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] Mine Rescue Team Training Credit CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected] Agricultural Chemical Security Credit CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected](b)(2) (Repealed) Energy Percentage CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected](b)(3) (Repealed) Special Rule for Certain Energy Property CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected](c)(2) (Repealed) Applicable Percentage in Certain Cases CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]
CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]
47 Rehabilitation Credit CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]
48(a)(4) (Repealed) Property Used by Certain Tax Exempt Organizations CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected](a)(5) (Repealed) Property Used by Governmental Units or Foreign Persons or Entities CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected](b) Reforestation Credit CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B06 Records, Jennifer A. (202) 317-5270 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
48A Qualifying Advanced Coal Project Credit CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:SB:7:SF:3 Skeen, Michael A. (415) 547-3785 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
48C Qualifying Advanced Enery Project Credit CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected] Qualifying Therapeutic Discovery Project Credit CC:PSI:B05 Rider, James JWR 202-317-4067 [email protected] At-Risk Rules CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
45I
45J
46(c)(4)(repealed)
46(d) (Repealed)
46(f)(Repealed)
46(repealed)
48B
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48
48(a)(1) (Repealed)
48(a)(2) (Repealed)
48(a)(3) (Repealed)
48(d) (Repealed)
48(p) (Repealed)
Credit for Producing Oil and Gas from Marginal Wells
Credit for Production from Advanced Nuclear Power Facilities
Progress Expenditures
Limitations in Case of Certain Regulated Companies
Amount of Credit for Public Utility Property; Normalization
Energy Credit
Other Special Rules
Termination of Regular Percentage
Section 38 Property
Property Used Outside of the U.S.
Property Used for Lodging
Certain Leased Property
Single Purpose Agricultural or Horticultural Structure Defined
Qualifying Gasification Project Credit
August 2, 2016 Page 4 of 77
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Office of Chief Counsel - Code and Subject Matter Directory
51 Amount of Credit Work Opportunity Tax Credit (WOTC) (formerly TJTC) CC:TEGE:EB:HW Branch Contact (202) 317-550051A Temporary Incentives for Employing Long-Term Family Assistance Recipients (Welfare to
CC:TEGE:EB:HW Branch Contact (202) 317-5500
52 Special Rules - WOTC (formerly TJTC) CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]
Clean Renewable Energy Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] to Holders Of Clean Renewable Energy Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]
CC:FIP:B05 Stojanovic, Zoran (202) 317-4564 [email protected]:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]
54AA Build America Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] Qualified Forestry Conservation Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] New Clean Renewable Energy Bonds CC:FIP:B05 Stojanovic, Zoran (202) 317-4564 [email protected] Qualified Energy Conservation Bonds CC:FIP:B05 White, David E. (202) 317-4562 [email protected] Qualified Zone Academy Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] Qualified School Construction Bonds CC:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]
CC:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]
56(a)(5) Pollution Control Facilities CC:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]:PSI:B06 Stewart, Brenda M. (202) 317-5110 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]
59(a) CC:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected](e) CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]
CC:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700
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56(a)(1)
56(a)(2)
56(a)(6)
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57(a)(1)&(2)
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54A
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59A
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Depreciation
Mining Exploration and Development Costs
Adjusted Basis
Items of Tax Preference
Depletion and Intangible Drilling Costs Determination of Fair Market Value Stock Options
Denial of Certain Losses
Credit for Prior Year Minimum Tax Liability
Qualified Tax Credit Bonds
Alternative Minimum Tax Maximum Capital Gains Rates for Individuals
Adjustments in Computing AMT Income
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
August 2, 2016 Page 5 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:CORP Field Personnel (202) 317-3045CC:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:TEGE:EOEG:ET2 Holubeck, Andrew K. (202) 317-4774 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Glendening, Christina M. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:TEGE:EOEG:ET2 Casey, Jean M. (202) 317-4774 [email protected]
Vow of Poverty-Withholding Tax CC:TEGE:EOEG:ET2 Casey, Jean M. (202) 317-4774 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]
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62(c)
Adjusted Gross Income Defined
Accountable Plans
Fringe Benefits
Gross Income Defined (In General)
Indians
Split Dollar Life Insurance
Student Loan Cancellations
Vow of Poverty-Income Tax
Community Income
Equipment Leasing
August 2, 2016 Page 6 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EOEG:ET2 Shepherd, Neil D. (202) 317-4774 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:PA:02 Rose, Nancy L. (202) 317-6844 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:SB:2:BAL Mourges, Elizabeth (443) 853-5459 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B02 Wrobel, Christopher (202) 317-7011 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected]:TEGE:EB:QP2 Carter, Vernon S. (202) 317-6700 [email protected]: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:QP4 Kinard, Pamela R. (202) 317-4148 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Kinard, Pamela R. (202) 317-4148 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]
74(c) Exceptions for Certain Employee Achievement Awards CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]
78 Dividends Received from Certain Foreign Corporations by Domestic Corporations Choosing
CC:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected] Group-Term Life Insurance Purchased for Employees (Except 79(d) and (e) which are handled
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72(p)
72(t)
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65
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67(c)
74
75
77
Overall Limitation on Itemized Deductions Taxable Income Defined
Ordinary Income Defined
Ordinary Loss Defined
Treatment of Community Income
Ten Percent additional tax on Early Distributions from Qualified Retirement Plans
Services of Child
Prizes and Awards
Dealers in Tax-Exempt Securities
Commodity Credit Loans
2-Percent Floor on Miscellaneous Itemized Deductions
2 Percent Floor -- RICS and REMICS
Overall Limitation on Itemized Deductions
Alimony and Separate Maintenance Payments
Annuities; Certain Proceeds of Endowment and Life Insurance Contracts Civil Service or Qualified Plans
Loans Treated as Distributions
August 2, 2016 Page 7 of 77
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80 Restoration of Value of Certain Securities CC:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]
83 Property Transferred in Connection with Performance of Service, including non-qualified
CC:TEGE:EB:EC Branch Contact (202) 317-5600CC:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:TEGE:EOEG:ET1 Owens, Margaret A. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Owens, Margaret A. (202) 317-6798 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]
101 Certain Death Benefits (Except for any death benefits received under a "qualified" plan, which
CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected](h) Survivor Benefits for Public Safety Officers CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]
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. (202) 317-4567 [email protected](a)(1) Compensation for Injuries or Sickness: Workers' Compensation CC:TEGE:EOEG:HW Branch Contact (202) 317-5500
CC:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]
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. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Casey, Jean M. (202) 317-4774 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]
107
108
109
110
111
86
87
88
90
102
104(a)(2)
82
84
85
Transfer of Appreciated Property to Political Organizations
Unemployment Compensation
Social Security and Tier I Railroad Retirement Benefits
Alcohol and Biodiesel Fuel Credits
Certain Amounts with Respect to Nuclear Decommissioning Costs
Illegal Federal Irrigation Subsidies
Reimbursement for Expenses of Moving
Recovery of Tax Benefit Items
Gifts and Inheritances
Damages Received for Personal Injury
Rental Value of Parsonages
Income from Discharge of Indebtedness
Improvements by Lessee on Lessor's Property
Qualified Lessee Construction Allowances for Short-Term Leases
August 2, 2016 Page 8 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]: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. (202) 317-4718 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]
117(c) Scholarships CC:TEGE:EOEG:ET2 Shepherd, Neil D. (202) 317-4774 [email protected] to the Capital of a Corporation (Non-Shareholder) CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]
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. (202) 317-5106 [email protected](c) Special Rules for Water and Sewage Disposal Utilites CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected] Meals or Lodging Furnished for the Convenience of the Employer CC:TEGE:EOEG:ET2 Shepherd, Neil D. (202) 317-4774 [email protected] (Repealed) Amounts Received Under Qualified Group Legal Services Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]
122 Certain Reduced Uniformed Services Retirement Pay CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]
125 Cafeteria Plans CC:TEGE:EB:HW Branch Contact (202) 317-5500126 Certain Cost-Sharing Payments CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected](a)(8) Forestry Cost-Sharing Payments CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] 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:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B05 Glendening, Christina M. (202) 317-7006 [email protected]
132 Certain Fringe Benefits CC:TEGE:EOEG:ET2 Holubeck, Andrew K. (202) 317-4774 [email protected] (Repealed) Interest on Certain Loans Used to Acquire Employer Securities CC:TEGE:EB:QP3 Ricotta, John T. (202) 317-4102 [email protected]
CC:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]
137 Adoption Assistance Program CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]
115
135
136
139
117
118(a)
121
123
130
131
Certain Personal Injury Liability Assignments
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
Disaster Relief Payments
Income of States, Municipalities, etc.
Qualified Scholarships
Contributions to the Capital of a Corporation (Shareholder)
Exclusion of Gain from Sale or Exchange of Residence of Individual
Amounts Received Under Insurance Contracts for Certain Living Expenses
August 2, 2016 Page 9 of 77
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CC:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]
139F Certain Amounts Received by Wrongfully Incarerated Individuals CC:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected] Private Activity Bonds CC:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected] Exempt Facility Bond CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] Mortgage Revenue Bonds CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]
CC:FIP:B05 White, David E. (202) 317-4562 [email protected]:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]
145 Qualified 501(c)(3) Bonds CC:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]:FIP:B05 White, David E. (202) 317-4562 [email protected]:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]:FIP:B05 White, David E. (202) 317-4562 [email protected]:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]:FIP:B05 White, David E. (202) 317-4562 [email protected]:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]
150 Definitions and Special Rules CC:FIP:B05 Som de Cerff, Johanna L. (202) 317-4567 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Cheston, Sandra L. (202) 317-7011 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]: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) 317-5600
CC:ITA:B02 Wrobel, Christopher (202) 317-7011 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]
139E
144
146
147
148
149
139A
139B
139D
151
152
161
162
162(k)
163
Federal Subsidies for Prescription Drug Plans
Stock Redemption Expenses
Allocation of Interest
Arbitrage
Bonds Must Be Registered To Be Tax Exempt; Other Requirements
Allowance of Deductions for Personal Exemptions
Dependent Defined
Allowance of Deductions
Trade or Business Expenses
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
Volume Cap - Private Activity Bonds
Other Requirements - Private Activity Bonds
August 2, 2016 Page 10 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:ITA:B03 Kim, Jamie J. (202) 317-5100 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]
163(e)(3) Special Rule for Original Issue Discount on Obligation Held by Related Foreign Person CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]
163(j) Earnings Stripping Application to Branches CC:INTL:B05 Branch Contact (202) 317-6938CC:FIP Blanchard, William E. (202) 317-4434 [email protected]:CORP:B02 Brewer, Mary J.T. (202) 317-6975 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:ITA:B03 Bird, Susie K. (202) 317-5100 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Wrobel, Christopher (202) 317-7011 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]
Timber, Trees, or Mineral Property Abandonment CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected](l) Treatment of Certain Losses in Insolvent Financial Institutions CC:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]
CC:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]
167(e) Certain Term Interests Not Depreciable CC:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
167
167(f)
167(g)
167(h)
167(m)
168
163(e)
163(f)
163(l)
164
165
166
168(d)
Original Issue Discount
Denial of Deduction for Interest on Certain Obligations Not in Registered Form -Not Included
Disallowance of Deduction of Certain Debt Instruments of Corporations
Taxes
Conventions
Computer Software
Income Forecast Method
Amortization of Geological and Geophysical Expenditures
Class Lives
Accelerated Cost Recovery System
Dispositions
Losses
Bad Debts
Bad Debts - Financial Institutions
Depreciation
Intangibles
Placed in Service [includes section 1.46-3(d)]
August 2, 2016 Page 11 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Devereux, Deena M. (202) 317-7005 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]: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:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]
CC:ITA:B07 Reed, Kathleen (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
171
172
172(b)(1)(E)
172(h)
173
174
168(j)
168(k)
169
170
170(b)(1)(A)
170d(f)(10)
168(h)
168(i)(3)
168(i)(4)
168(i)(5)
168(i)(9)
Tax Exempt Use Property
Lease Terms
General Asset Accounts
Change in Use
Normalization
Amortizable Bond Premium
Net Operating Loss Deduction in General
Excess Interest Loss
Corporate Equity Reduction Interest Losses
Circulation Expenditures
Accounting Method Changes
Property on Indian Reservations
Bonus Depreciation
Amortization of Pollution Control Facilities
Charitable Contributions
Organizations Excepted from Private Foundation Classification
Split dollar life insurance, annuity and endowment contracts
August 2, 2016 Page 12 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B06 Records, Jennifer A. (202) 317-5270 [email protected]:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]
179A Deductions for Clean-Fuel Vehicles and Certain Refueling Property CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected] Election to Expense Certain Refineries CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected] Energy Efficient Commercial Buildings, Deduction CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] Election to Expense Advanced Mine Safety Equipment CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]
CC:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]
190 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected] Contributions to Black Lung Disability CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]
194 Treatment of Reforestation Expenditures CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]:PSI:B05 Holmes, James A (202) 317-5114 [email protected]
211 Allowance of Deductions CC:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]
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198
199
212
181
183
186
193
195
196
175
176
178
179
179(b)(6)
180
Research and Experimental Expenditures
Soil and Water Conservation Expenditures
Soil and Water Consservation
Payments with Respect to Employees of Certain Foreign Corporations
Amortization of Cost of Acquiring a Lease
Election to Expense Certain Depreciable Business Assets
Start-Up Expenditures
Deduction for Certain Unused Business Credits
Amortization of Goodwill and Certain Other Intangibles
Expensing of Environmental Remediation 'Costs for Certain Otherwise Capital Expenditures
Income Attributable to Domestic Production Activities
Expenses for Production of Income
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
Recoveries of Damages for Antitrust Violations
Tertiary Injectants
August 2, 2016 Page 13 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B02 Wrobel, Christopher (202) 317-7011 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]
216 Deduction of Taxes, Interest, and Business Depreciation by Cooperative Housing Corporation
CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]:TEGE:EB:QP4 Pastor, Cathy V. (202) 317-4148 [email protected]:TEGE:EB:QP3 Gibbs, William D. (202) 317-4102 [email protected]:TEGE:EB:QP4 Gutierrez, Patrick (202) 317-4148 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]
220(a) Jury Duty Pay Remitted to an Individual's Employer CC:ITA:B02 Cheston, Sandra L. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]:ITA:B02 Rogers, Helen F. (202) 317-7011 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:INTL:B03 Parry, Jeffrey L. (202) 317-6936 [email protected]:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]
213
215
247
243(c)
243(d)
244
245
246
246A
217
219
221
222
241
243
Medical, Dental, etc., Expenses
Alimony, etc., Payments
Moving Expenses
Retirement Savings (Individual Retirement Accounts)
Deduction for Interest on Education Loans
Qualified tuition and Related Expenses
Rules Applying to Deductions for Dividends Received
Dividends Received Deduction Reduced Where Portfolio Stock is Debt Financed
Dividends Paid on Certain Preferred Stock of Public Utilities
Allowance of Special Deductions
Dividends Received by Corporations
Special Rules for Certain Distributions (Banks)
Dividends Received by Corporations - Banks, RIC's & REIT's
Dividends Received on Certain Preferred Stock
Dividends Received from Certain Foreign Corporations
August 2, 2016 Page 14 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B03 Bird, Susie K. (202) 317-5100 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B03 Bird, Susie K. (202) 317-5100 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]:CORP:B02 Brewer, Mary J.T. (202) 317-6975 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]
261 General Rule for Disallowance of Deductions CC:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected] Personal, Living, and Family Expense CC:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]
CC:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B03 Feldstein, Merrill D. (202) 317-5100 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]
CC:CORP:B02 Brewer, Mary J.T. (202) 317-6975 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]
263A Capitalization and Inclusion in Inventory Costs of Certain Expenses - Method ChangesCC:ITA:B06 Gee, Steven J. (202) 317-7007 [email protected]
264 Certain Amounts Paid in Connection with Insurance Contracts CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected](a)(1) Expenses and Interest Relating to Tax-Exempt Income CC:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected] (a)(2) Interest Relating to Tax-Exempt Income CC:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]
CC:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]
265(a)(6) Parsonage and Military Housing Allowances CC:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]
265(b)(3) Exemption for Certain Tax Exempt Obligations CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]:ITA:B07 Reed, Kathleen (202) 317-7005 [email protected]:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]:ITA:B06 Gee, Steven J. (202) 317-7007 [email protected]:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700
248
249
263
263(c)
263(g)
267
267(f)
263(h)
263(i)
263A(f)
265(a)(3)
265(b)
266
Intangible Drilling & Development Costs (Oil & Gas Wells and Geothermal Wells)
Interest & Carrying Cost in the Case of Straddles
Payments in Lieu of Dividends in Connection With Short Sales
Special Rules for Intangible Drilling and Development Costs Outside the United States
Interest Capitalization Rules
Certain Regulated Investment Companies
Organizational Expenditures
Limitation on Deduction of Bond Premium on Repurchase
Capital Expenditures
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
August 2, 2016 Page 15 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B03 Kim, Jamie J. (202) 317-5100 [email protected]: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 (202) 317-4423 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]
272 Disposal of Coal or Domestic Iron Ore CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] Holders of Life or Terminable Interest CC:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected] Disallowance of Certain Entertainment, Etc., Expenses CC:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]
CC:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:INTL:B07 Parker, Nathaniel (202) 317-6941 [email protected]
274(j) Employee Achievement Awards CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:ITA:B06 Mulleneaux, Natasha M. (202) 317-7007 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:TEGE:EOEG:EO2 Branch Contact (202) 317-4541CC:TEGE:EOEG:EO3 Branch Contact (202) 317-4086CC:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700
280A Disallowance of Certain Expenses in Connection with Business Use of Home, Rental of CC:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]
CC:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected] Certain Expenses for which Credits are Allowable CC:PSI:B06 Records, Jennifer A. (202) 317-5270 [email protected]
CC:ITA:B06 McElroy, Jr., W. Thomas (202) 317-7007 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]
280G Golden Parachute Payments CC:TEGE:EB:EC Branch Contact (202) 317-5600CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
FSC - Exempt Income - Corporate Shareholders CC:LB&I:CTM:SEA:1 Goodson, Cathy A. (206) 946-3590 [email protected], Development, and Intangible Drilling Costs CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] Rules for Treatment of Intangible Drilling Costs and Mineral Exploration and
CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]
274(h)(6)
275
277
279
280B
280E
268
269
269A
269B
291(b)
291(c)
280F
280G(d)(5)
291
291(a)(2)
291(a)(3)
291(a)(4)
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
Reduction in Percentage Depletion
Personal Service Corporations Formed or Availed of to Avoid or Evade Income Tax
Stapled Entities
Caribbean Basin Initiative
Certain Taxes
Taxable Membership Organizations
Interest on Indebtedness Incurred by Corporation to Acquire Stock or Assets of Another Corporation
Sale of Land with Unharvested Crop
Acquisition Made to Evade or Avoid 'Income Tax
Certain Financial Institution Preference Items
Amortization of Pollution Control Facilities
Special Rules Relating to Pollution Control Facilities
August 2, 2016 Page 16 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]: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) 317-3045CC: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) 317-7700CC: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 CC:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]: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) 317-3045
304
305
306
307
311
312
301
302
302(b)(4)
303
316
317
318
331
332
333 (Repealed)
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
Distributions in Redemption of Stock to Pay Death Taxes
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
Distributions of Property
Distribution in Redemption of Stock
Redemption from Noncorporate Shareholder in Partial Liquidation
Election as to Recognition of Gain in Certain Liquidations
August 2, 2016 Page 17 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
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 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 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 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) 317-7700
341
346
351
351(e)
354
355
334
336
337
337(d)
337 (Pre-TRA 1986)
338
356
357
358
361
362
Receipt of Additional Consideration
Assumption of Liability
Basis to Distributees
Nonrecognition of Gain or Loss to Corporations
Basis to Corporations
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
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
Gain or Loss on Sales or Exchanges in Connection With Certain Liquidations
Certain Stock Purchases Treated as Asset Acquisitions
August 2, 2016 Page 18 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:INTL:B04 Williams Jr., Robert (202) 317-6937 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:INTL:B04 Branch Contact (202) 317-6937CC:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:INTL:B04 Williams Jr., Robert (202) 317-6937 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:INTL:B04 Williams Jr., Robert (202) 317-6937 [email protected]:INTL:B04 Bowen, Ryan (202) 317-6937 [email protected]:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:INTL:B04 Bowen, Ryan (202) 317-6937 [email protected]
367(f) Other Transfers CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]: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) 317-7700
370 (Repealed)
371 (Repealed)
372 (Repealed)
374 (Repealed)
381
381(b)
367(b)
367(d)
367(e)
368
368(a)(1)(G)
368(a)(3)
367(a)
381(c)(1)
381(c)(10)
Transfers of Property from the United States
Net Operating Loss Carryovers
Expenses of Distributor or Transferor Corporation
Termination of Part
Reorganization in Certain Receivership and Bankruptcy Proceedings
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
Other Transfers
Special Rules Relating to Transfers of 'Intangibles
Treatment of Distributions Described in Section 355 or Liquidations under Section 332
Definitions Relating to Corporate Reorganizations
Bankruptcy Reorganization
Additional Rules Relating to Title II and Similar Cases
August 2, 2016 Page 19 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B06 Mulleneaux, Natasha M. (202) 317-7007 [email protected]:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]
381(c)(14) Dividend Carryover to Personal Holding Company CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected](c)(15) Indebtedness of Certain Personal Holding Companies CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]:ITA:B06 Hirschhorn, Roy A. (202) 317-7007 [email protected]
381(c)(17) Deficiency Dividend of Personal Holding Company CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]: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. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B06 Hirschhorn, Roy A. (202) 317-7007 [email protected]:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:CORP General Information (202) 317-7700
381(c)(5)
381(c)(6)
381(c)(8)
381(c)(9)
382
383
381(c)(2)
381(c)(21)
381(c)(24)
381(c)(25)
381(c)(3)
381(c)(4)
381(c)(12)
381(c)(13)
381(c)(16)
381(c)(19)
Treatment of Certain Mining Development and Exploration
Recovery of Tax Benefit Items
Involuntary Conversions Under Section 1033
Certain Obligations of Distributor or Transfer Corporation
Limitation on Net Operating Loss Carry Forwards and Certain Built-in Losses Following Ownership Change
Special Limitations on Certain Excess Credits, Etc.
Method of Accounting
Method of Accounting (Banks)
Inventories
Method of Computing Depreciation Allowance
Installment Method
Amortization of Bond Discount or Premium
Charitable Contributions in Excess of Prior Years Limitations
Earnings & Profits
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
August 2, 2016 Page 20 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC: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:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]: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)317-4102CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Diefenbach, Clare E (202) 317-4102 [email protected]:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert (202) 317 4102 [email protected]:TEGE:EOEG:EO1 Fischer, La Vonne (202) 317-5800 [email protected]:TEGE:EB:QP3 Diefenbach, Clare E (202) 317-4102 [email protected]:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert (202) 317 4102 [email protected]:TEGE:EOEG:EO1 Fischer, La Vonne (202) 317-5800 [email protected]:TEGE:EB:QP3 Diefenbach, Clare E (202) 317-4102 [email protected]:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert (202) 317 4102 [email protected]:TEGE:EOEG:EO1 Fischer, La Vonne (202) 317-5800 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]
CC:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP1 Hulteng, William (202) 317-6700 [email protected]
401(a)(28)(B)
401(a)(28)(C)
401(a)(35)
401(a)(4)
401(a)(9)
384
385
386 (Repealed)
401(a)(11)
401(a)(17)
401(a)(26)
Limitation on Use of Preacquisition Losses to Offset Built-in Gains
New Financial Products
Treatment of Certain Interests in Corporations as Stock or Indebtedness
Transfers of Partnership and Trust Interests by Corporations
Discrimination in Contributions or Benefits
Required Distributions
Requirement of Joint & Survivor and Preretirement Survivor Annuities
Maximum Compensation
Minimum Participation
ESOP Diversification, etc.
Independent Appraiser
Diversification Requirements
August 2, 2016 Page 21 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP4 Pastor, Cathy V. (202) 317-4148 [email protected]:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]: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. (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP3 Gibbs, William D. (202) 317-4102 [email protected]:TEGE:EB:QP3 Gibbs, William D. (202) 317-4102 [email protected]:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gibbs, William D. (202) 317-4102 [email protected]:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Brewer, Michael P. (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP2 Herrmann, Kathleen (202) 317-6799 [email protected]: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:EC Branch Contact (202) 317-5600CC:TEGE:EB:QP4 Pastor, Cathy V. (202) 317-4148 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]: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. (202) 317-4148 [email protected]:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]:TEGE:EB:QP4 Oluwo, Rosemary (202) 317-4148 [email protected]:TEGE:EB:QP4 Gutierrez, Patrick (202) 317-4148 [email protected]:TEGE:EB:EC Branch Contact (202) 317-5600CC:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Branch Contact (202)317-4102
401(b)
401(c)
401(h)
401(k)
401(l)
401(m)
401(a) Other
403(b)
403(c)
401-418
401-420
402
402(b)
402A
403(a)(
Cash or Deferred Arrangements
Permitted Disparity
Matching Contributions and Employee
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
Qualified Retirement Plans, In General
Certain Retroactive Changes in Plan
Rules relating to Self-Employed Individuals and Owner-Employees
Medicare Benefits for Retirees
Taxability of Beneficiary of Nonexempt Trust
Designated Roth Contributions
Taxation of Beneficiary under a Qualified Annuity Plan
Tax Sheltered Annuities
Taxability of Beneficiary Under Non-Qualified Annuities or under Annuities Purchased by Exempt Organizations
August 2, 2016 Page 22 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]
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. (202) 317-6799 [email protected](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. (202) 317-6799 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP3 Gertner, Robert (202) 317 4102 [email protected]:TEGE:EOEG:EO1 Fischer, La Vonne (202) 317-5800 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP3 Diefenbach, Clare E (202) 317-4102 [email protected]:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gertner, Robert (202) 317 4102 [email protected]:TEGE:EOEG:EO1 Fischer, La Vonne (202) 317-5800 [email protected]:TEGE:EB:QP3 Gertner, Robert (202) 317 4102 [email protected]:TEGE:EOEG:EO1 Fischer, La Vonne (202) 317-5800 [email protected]
CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Lamb, Jeremy D. (202) 317-6799 [email protected]:TEGE:EB:QP4 Branch Contact (202)317-4148CC:TEGE:EB:QP3 Gibbs, William D. (202) 317-4102 [email protected]:TEGE:EB:QP4 Gutierrez, Patrick (202) 317-4148 [email protected]:TEGE:EB:QP4 Pastor, Cathy V. (202) 317-4148 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]:TEGE:EB:QP4 Gutierrez, Patrick (202) 317-4148 [email protected]:TEGE:EB:QP4 Pastor, Cathy V. (202) 317-4148 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]:TEGE:EB:QP4 Kuehnle, Roger (202) 317-4148 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102
409 ESOP Requirements CC:TEGE:EB:QP3 Ricotta, John T. (202) 317-4102 [email protected] in Gross Income of Deferred CC:TEGE:EB Tackney, Stephen B. (202) 317-6000 [email protected] Deferred Compensation CC:TEGE:EB:EC Branch Contact (202) 317-5600
CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP3 Branch Contact (202)317-4102CC:TEGE:EB:QP4 Branch Contact (202)317-4148
CC:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]
404(g)
404(k)
404(n)
404(o)
404A
408
404(a)(1)
404(a)(6)
404(a)(7)
404(a)(9)
408A
409A
410
410(b)
411(a)
Deduction Rules for Defined Benefit Pension Plans
Foreign Deferred Compensation Plans
Individual Retirement Accounts
Roth IRAs
Minimum Participation Standards
Coverage
Time When Contributions Deemed Made
Deductions for Combined Plans
Certain Contributions to ESOPs
Certain Employer Liability Payments Considered as Contributions
ESOP Deductions
Elective Deferrals not taken into Account
(New) Deductions for Contributions
Minimum Vesting Standards
August 2, 2016 Page 23 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]:TEGE:EB:QP1 Bloom, Diane (202) 317-6700 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]:CORP:B01 Abell, Theresa A. (202) 317-6847 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Branch Contact (202) 317-6799
CC:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP1 Bloom, Diane (202) 317-6700 [email protected]
413(b) Collectively Bargained Plans CC:TEGE:EB:QP1 Bloom, Diane (202) 317-6700 [email protected] 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 (202) 317-6700 [email protected](c) Employees of partnerships, proprietorships, etc., which are under common control CC:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected](d) Government Plans CC:TEGE:EB:QP1 Hulteng, William (202) 317-6700 [email protected]
CC:TEGE:EB:QP2 Lamb, Jeremy D. (202) 317-6799 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP2 Warshawsky, Laura (202) 317-6799 [email protected]
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. (202) 317-4148 [email protected]: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. (202) 317-6700 [email protected]
414(r) Line of Business CC:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]
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. (202) 317-6700 [email protected]:TEGE:EB:QP2 Carter, Vernon S. (202) 317-6700 [email protected]
415(m) Treatment of Qualified Governmental Excess Benefit Arrangements CC:TEGE:EB:QP4 Press, Cheryl E. (202) 317-4148 [email protected]:TEGE:EB:QP3 Gibbs, William D. (202) 317-4102 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Brewer, Michael P. (202) 317-6700 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]
414(e)
414 (m), (n), (o)
414(q)
414(s)
415
416
411(b)
411(b)(5)
411(c)
411(d)(3)
411(d)(6)
413(c)
411(a)(13)
417
417(e)(3)
Special Rules for Top-Heavy Plans
Minimum Survivor Annuity Requirements
Present Value of Plan Distributions
Accrued Benefits not to be Decreased by Amendment
Church Plans
Affiliated Service Groups Leased Employees
Highly Compensated Employees
Compensation
Limitations on Benefits and Contributions Under Qualified Plans
Special Rules for Plans computing Accrued Benefits by Reference to Hypothetical Account BalanceAccrued Benefit Requirements
Special Rules Relating to Age
Allocation of Accrued Benefits
Termination of Partial Termination; Discontinuance of Contributions
August 2, 2016 Page 24 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EB:QP1 Brewer, Michael P. (202) 317-6700 [email protected] 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. (202) 317-5500 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]
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 Hulteng, William (202) 317-6700 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP1 Brewer, Michael P. (202) 317-6700 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799
431 Minimum funding standards for multiemployer plans CC:TEGE:EB:QP1 Bloom, Diane (202) 317-6700 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP1 Norris, Danielle (202) 317-6700 [email protected]:TEGE:EB:QP1 Bloom, Diane (202) 317-6700 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP1 Brewer, Michael P. (202) 317-6700 [email protected]:TEGE:EB:QP1 Marshall, Linda S. (202) 317-6700 [email protected]:TEGE:EB:QP2 Green, Lauson C. (202) 317-6799 [email protected]:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]: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. (202) 317-4718 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:T:EO:RA:T:3 Page, Alfred (202) 317-8540SE:T:EO:RA:T:3 Farson, Stephen B. (202) 317-8516
CC:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]:ITA:B07 Dwyer, Sean M. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]
436
441
442
443
444
446
420
430
432
433
Transfers of Excess Pension Assets to Retiree Health Accounts
Single Employer Defined Benefit Pension Plan Funding
Additional funding rules for multiemployer plans
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
Notional Principal Contracts
CSEC Plans-Minimum Funding Standards
Benefit Limitations on Underfunded Single Employer Pension Plans
Period for Computation of Taxable Income
Change of Accounting Method EO
Change of Annual Accounting Period
Returns for a Period of Less than 12 Months
August 2, 2016 Page 25 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
Automatic Consent for Change of Accounting Method CC:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:CORP:B02 Brewer, Mary J.T. (202) 317-6975 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Dwyer, Sean M. (202) 317-7005 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]
Functional Currency Automatic Consent for Change in Accounting Method CC:INTL:B05 Merkel, Peter D. (202) 317-6938 [email protected] Currency Non-Automatic Consent for Change in Accounting Method CC:INTL:B05 Ramaswamy, Sheila N. (202) 317-6938 [email protected] Companies CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected]
CC:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]
CC:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Dwyer, Sean M. (202) 317-7005 [email protected]:ITA:B02 Cheston, Sandra L. (202) 317-7011 [email protected]:ITA:B03 Harris, Anthony S. (202) 317-5100 [email protected]:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:ITA:B06 Oseekey, Cheryl L. (202) 317-7007 [email protected]:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]
448 Limitation on Use of Cash Method of Accounting CC:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected] 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. (202) 317-7011 [email protected]:ITA:B03 Bird, Susie K. (202) 317-5100 [email protected]:ITA:B02 Wrobel, Christopher (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]
446(e)
447
447(g)
451
453
453A
453B
Certain Payments for Use of Property or Services
Debt Issuance Costs
Depreciation
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
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
August 2, 2016 Page 26 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B05 Glendening, Christina M. (202) 317-7006 [email protected]
454 Obligations Issued at Discount CC:FIP Blanchard, William E. (202) 317-4434 [email protected] Prepaid Subscription Income (except elections)456 Prepaid Dues Income of Certain Membership Organizations
CC:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]:TEGE:EB:QP4 Press, Cheryl E. (202) 317-4148 [email protected]
Tax Treatment of Participants in Ineligible Deferred Compensation Arrangements of State and
CC:TEGE:EB:EC Branch Contact (202) 317-5600CC:TEGE:EB:QP4 Press, Cheryl E. (202) 317-4148 [email protected]:TEGE:EB:QP2 Kost, Keith (202) 317-6700 [email protected]
Nonqualified Deferred Compensation From Certain Tax Indifferent Parties CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected] Deferred Compensation From Certain Tax Indifferent Plans CC:TEGE:EB:EC Branch Contact (202) 317-5600
458 Magazines, Paperbacks, and Records Returned After the Close of the Taxable YearCC:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B02 Ford, Peter E. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B03 Bird, Susie K. (202) 317-5100 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]
464 Limitations on Deduction for Certain Farming CC:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Kirwan, Patrick (202) 317-5275 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:ITA:B06 Gee, Steven J. (202) 317-7007 [email protected]:ITA:B06 Mulleneaux, Natasha M. (202) 317-7007 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B06 Mulleneaux, Natasha M. (202) 317-7007 [email protected]:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]
CC:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]
CC:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]
469
470
471
472
473
474
461
465
467
468
468A
468B
453C
457
457(f)
457A
460
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
Certain Indebtedness Treated as Payment on Installment Obligations
Deferred Compensation Plans with Respect to Service for State and Local Governments
Tax Treatment of Participants in Ineligible Plans
Special Rules for Long-Term Contracts
Passive Activity Losses and Credits Limited
Limitation on Deductions Allocable to Property used by Governments or Other Tax-Exempt EntitiesGeneral Rule for Inventories
Last-In, First-Out Inventories
Qualified Liquidations of LIFO Inventories
Simplified Dollar-Value LIFO Method for Certain Small Businesses
August 2, 2016 Page 27 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]
CC:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:ITA:B06 Mulleneaux, Natasha M. (202) 317-7007 [email protected]:ITA:B07 Dwyer, Sean M. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:INTL:B06 Kelley, Robert Z. (202) 317-6939 [email protected]:INTL:B06 Holland, Angela E. (202) 317-6939 [email protected]:INTL:B06 Rensen, Marissa K (202) 317-6939 [email protected]:CORP Office Contact (202) 317-7700CC:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]
501(a) Group Trusts CC:TEGE:EB:QP1 Mumaw, Robert (202) 317-6700 [email protected]: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: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) 317-5800
501(c)(13)
501(c)(14)
501(c)(17)
501(c)(2)
501(c)(21)
501(c)(3)
475
481
482
483
501(c)(10)
501(c)(12)
Cemetery Companies
Credit Unions & Cooperative Banks
Supplemental Unemployment Benefits
Title Holding Company
Black Lung Trusts
Amateur Athletic Organizations
Mark to Market Accounting Method for Dealers in Securities
Adjustments Required by Changes in Method of Accounting
Allocation of Income and Deductions
Factual Determinations Interest on Certain Deferred Payments
Fraternal Organizations
Cooperative Telephone or Electric Organizations
Churches & Religious Organizations
Colleges and Universities
Foreign Organizations/Activities
General
August 2, 2016 Page 28 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC: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) 317-4541CC: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) 317-4541
501(c)(4)
501(c)(8)
501(d)
501(e)
Political Activities
Schools: Private and Charter
Split Interest Trusts
Political Activities
Social Welfare Organizations
Fraternal Beneficiary Organizations
Internet Service Providers
Legal Aid
Legislative Activities
Lessening Governmental Burdens
Limited Liability Company
Low-Income Housing
Health Care
Instrumentalities
Religious and Apostolic Organizations
Cooperative Hospital Service Organizations
August 2, 2016 Page 29 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC: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) 317-4086CC: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: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) 317-4541
501(h)
501(i)
511-513
514
505
507
508
509
509(a)(1)&(2)
509(a)(3)
501(j)
501(k)
501(l)
502
503
504
Notification 501(c)(3)
Private Foundation Defined
Unrelated Business Income
Debt-Financed Income
Federal Instrumentalities-501(c)(1)
Feeder Organizations
Prohibited Transactions
Revocation for Political Activity
Notification 501(c) (9)
Termination of Private Foundation Status
Lobbying Election
Discrimination by Social Clubs
Amateur Sports Organizations
Child Care
August 2, 2016 Page 30 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC: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) 317-5800
CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]
526 Shipowners' Protection and Indemnity Associations CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]: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:PSI:B05 Cimino, Nicole R. (202) 317-5104 [email protected]:PSI:B05 Holmes, James A (202) 317-5114 [email protected]: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:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Rogers, Elliot M. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]
541 Imposition of Personal Holding Company Tax CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Definition of Personal Holding Company CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Personal Holding Company Income CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Rules for Determining Stock Ownership CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Undistributed Personal Holding Company Income CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Income Not Placed on Annual Basis CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected] Deduction for Deficiency Dividends CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]
Definition of deduction for dividends paid (RICs/REITs) CC:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]
Rules applicable in determining dividends eligible for the dividends paid deduction CC:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]
515
521
527
528
564
529
530 (Rev.)
531-537
561
562
563
Taxes of Foreign Countries and Possessions of the U.S.
Exemption of Farmers' Cooperatives
Rules Applicable in Determining Dividends Eligible for Dividends Paid
Rules Relating to Dividends Paid After Close of Taxable Year
Dividend Carryover
Political Organizations
Certain Homeowners Associations
Qualified Tuition Plans
Act of 1978 (non code)/Employment Taxes
Imposition of Accumulated Earnings Tax
Definition of Deduction for Dividends Paid
August 2, 2016 Page 31 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B03 Lam, Mon L. (202) 317-5100 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B01 Kristall, Jason D. (202) 317-7003 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]
594 Alternative Tax for Mutual Savings Banks Conducting Life Insurance Business CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]
Extension of Suspension of Taxable Income Limitation for Marginal O & G Wells CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]
CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
631(a)&(b) Gain or Loss in the Case of Timber CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected](c) Gain or Loss in the Case of Coal or Domestic Iron Ore CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
CC:PSI:B06 Garcia, Martha S. (202) 317-5123 [email protected]
638 Continental Shelf Areas CC:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
591
593
597 (New)
611
612
613
565
581
582
584
585
641
642
642(c)(5)
643
613A
614
616
617
621 (Repealed)
636
Common Trust Funds
Reserves for Losses on Loans of Banks
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
Consent Dividends
Definition of Bank
Bad Debts, Losses, and Gains with Respect to Securities Held by Financial Institutions
Payments to Encourage Exploration,
Income Tax Treatment of Mineral Production Payments
Imposition of Tax
Special Rules for Credits and Deductions
Definition of Pooled Income Fund
Definitions Applicable to Subparts A, B, C, and D
Basis for Cost Depletion
Percentage Depletion
Limitations on Percentage Depletion in
Definition of Property
Development Expenditures
Deduction and Recapture of Certain Mining Exploration Expenditures
August 2, 2016 Page 32 of 77
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643(h) Distributions by Certain Foreign Trusts Through Nominees CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected](i) Loans From Foriegn Trusts CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]
CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
672 Definitions and Rules CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected](f) Foreign Grantors of Trusts CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected] Reversionary Interests CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Power to Control Beneficial Enjoyment CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Administrative Powers CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Power to Revoke CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Income for Benefit of Grantor CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Person Other Than Grantor Treated as Substantial Owner CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]
681 Limitation on Charitable Deduction CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Income of an Estate or Trust in Case of Divorce, etc. CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected] Use of Trust as an Exchange Fund CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]
691 Recipients of Income in Respect of Decedents CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PA:07 Tate, Sarah E. (202) 317-6834 [email protected]
646
651
652
661
662
663
644
644 (Repealed)
679
684
692
664
665
666
667
668
671
Taxable Year of 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 OnlyDeduction for Estates and Trusts Accumulating Income or Distributing Corpus
Interest Charge on Accumulation Distributions From Foreign Trusts
Deductions, and Credits Attributable to Grantors and Others as Substantial
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
Inclusion of Amounts in Gross Income of 'Beneficiaries of Estates and Trusts Accumulating Income or Distributing CorpusSpecial 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
August 2, 2016 Page 33 of 77
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CC:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]:PA:06 Spatz, William V. (202) 317-6833 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
721 (c) CC:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected](d) CC:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected]
CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
724 Character of Gain or Loss on Contributed Unrealized Receivables, Inventory Items,and Capital
CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
734 Optional Adjustment to Basis of Undistributed Partnership Property CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
737 Recognition of Pre-Contribution Gain in Case of Certain Distributions to Contributing Partner CC:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
704
705
706
706(b)
707
708
701
702
703
733
735
736
741
742
709
721
722
723
731
732
Income and Credits of Partner
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)
Partners, Not Partnership, Subject to Tax
Basis of Transferee Partner's Interest
Extent of Recognition of Gain or Loss on Distribution
Basis of Distributed Property Other Than Money
Basis of Distributee Partner's Interest
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
Transactions Between Partner and Partnership
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
August 2, 2016 Page 34 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
801 Tax Imposed (Insurance Companies) CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Life Insurance Gross Income CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Life Insurance Deductions CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] General Deductions CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Small Life Insurance Company Deduction CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Rules for Certain Reserves CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Policyholder Dividends Deduction CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Reduction in Certain Deductions of Mutual Life Insurance Companies CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Operations Loss Deduction CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Accounting Provisions CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Definition of Company's Share and Policyholders' Share CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Foreign Life Insurance Companies CC:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected]
CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected]:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected]
815 Distributions to Shareholders from pre 1984 Policyholders Surplus Account CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Life Insurance Company Defined CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected] Treatment of Variable Contracts CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected] Special Rules for Modified Guaranteed Contracts CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected] Other Definitions and Special Rules CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected] Tax on Insurance Companies Other Than Life Insurance Companies CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected] Insurance Company Taxable Income CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected] Treatment of Blue Cross & Blue Shield Organizations CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected] Determination of Taxable Investment Income CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected] Election by Reciprocal CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]
CC:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected]:FIP:B04 Glover, John E. (202) 317-4450 [email protected]:FIP:B04 Glover, John E. (202) 317-4450 [email protected]:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected]
843 Annual Accounting Period CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected] Special Loss Carryover Rules CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected]
751
752
753
754
755
761
743
776
777
814
841
842
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
Foreign Companies Carrying on Insurance Business
Rules for Allocation of Basis
Terms Defined
Special Rules for Partnerships Holding Oil and Gas Properties
Regulations
Contiguous Country Branches of Domestic Life Insurance Companies
Credit for Foreign Taxes
August 2, 2016 Page 35 of 77
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845 Certain Reinsurance Agreements CC:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected] Discounted Unpaid Losses Defined CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected] Special Estimated Tax Payments CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected] Capitalization of Certain Policy Acquisition Expenses CC:FIP:B04 MacIvor, Alexis A. (202) 317-4449 [email protected]
CC:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]
860 Deduction for Deficiency Dividends CC:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]
858
859
860A
860B
860C
860D
852
853
854
855
856
857
851
860E
Definition of Real Estate Investment Trust
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
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
Taxation of Residual Interests
REMIC Defined
Treatment of Income in Excess of Daily Accruals on Residual Interests
August 2, 2016 Page 36 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]:LB&I:HMP:SL1CI Budde, John E. (513) 263-4857 [email protected]:INTL:B03 Parry, Jeffrey L. (202) 317-6936 [email protected]:LB&I:HMP:BOS1H Best, Stephen C. (860) 290-4074 [email protected]:INTL:B06 Kelley, Robert Z. (202) 317-6939 [email protected]:INTL:B06 Dewald, Jospeh P (202) 317-6939 [email protected]
863(b) Income Partly from Within and Partly from Without U.S CC:INTL:B06 Dewald, Jospeh P (202) 317-6939 [email protected](c) Source for Certain Transportation Income CC:INTL:B06 McCormack, Brad (202) 317-6942 [email protected](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. (202) 317-6933 [email protected](d) Factoring Income CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:INTL:B03 Juster, David A. (202) 317-6936 [email protected]:INTL:B06 Kelley, Robert Z. (202) 317-6939 [email protected]:LB&I:NRC:HOU2 Chowdhry, Nina E. (281) 721-7382 [email protected]:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
876 Alien Residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands CC:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected] Expatriation of U.S. Citizens & Residents CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]
CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:INTL:B01 Lor, Rosy L. (202) 317-6933 [email protected]
879 Tax Treatment of Certain Community 'Income in the Case of Nonresident Alien Individuals CC:INTL:B08 Henderson, Joseph S. (202) 317-6942 [email protected]:LB&I:HMP:BOS1H Best, Stephen C. (860) 290-4074 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]
Foreign Corporations-Conduit Financing Transactions CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected](c) Allowance of Deductions and Credits CC:LB&I:HMP:BOS1H Best, Stephen C. (860) 290-4074 [email protected](c)(2) Denial of deductions CC:LB&I:NRC:HOU2 Chowdhry, Nina E. (281) 721-7382 [email protected] Reciprocal Shipping Exemption CC:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]
CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]
892 Income of Foreign Governments and of 'International Organizations CC:INTL:B03 Juster, David A. (202) 317-6936 [email protected] Compensation of Employees of Foreign Governments or International Organizations CC:INTL:B03 Juster, David A. (202) 317-6936 [email protected]
Athletes and Entertainers CC:INTL:B01 Villecco, Tracy (202) 317-6933 [email protected] CC:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]
CC:INTL:B07 Manasterli, Jacqueline B. (202) 317-6941 [email protected]:INTL:B07 Huggs, Stephen C. (202) 317-6941 [email protected]:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]:INTL Lew, Mae J. (202) 317-3800 [email protected]
875
877A
881
884
894
860F
860G
860 H-L
861-864
865
Collection Assistance
Exchange of Information
Part I. Determination of Sources of Income
Source Rules for Personal Property Sales
Partnerships; Beneficiaries of Estates or Trusts
Tax Responsibilites of Expatriation
Foreign Corporations
Branch Profits Tax
Other Rules
Other Definitions and Special Rules
Taxation of FASITS
August 2, 2016 Page 37 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
Income Affected by Treaty CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected] CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]
CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]
Malta CC:INTL:B01 Lundy, David L. (202) 317-6933 [email protected] CC:INTL:B01 Lundy, David L. (202) 317-6933 [email protected] Zealand CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected] CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected] Establishments CC:LB&I:NRC:HOU2 Chowdhry, Nina E. (281) 721-7382 [email protected]
CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]
895 Income Derived by a Foreign Central Bank of Issue from Obligations of the United States or
CC:INTL:B03 Juster, David A. (202) 317-6936 [email protected] Adjustment of Tax on Nationals, Residents, and Corporations of Certain Foreign Countries CC:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]
CC:LB&I:NRC:SLDAL Fienberg, Jeffrey B. (954) 423-7948 [email protected]
898 Taxable Year of Certain Foreign Corporations CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]:LB&I:CTM:SEA:2 Walker, Yvonne M. (206) 946-3612 [email protected]:INTL:B03 Chewning, Richard L. (202) 317-6936 [email protected]:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]:LB&I:HMP:SL1CI Budde, John E. (513) 263-4857 [email protected]:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]:LB&I:CTM:SLSF Wynne, Mary E. (415) 547-3802 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]:LB&I:HMP:SL1CI Budde, John E. (513) 263-4857 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]:INTL:B03 Chewning, Richard L. (202) 317-6936 [email protected]:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:LB&I:HMP:SL1CI Budde, John E. (513) 263-4857 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:INTL:B03 Parry, Jeffrey L. (202) 317-6936 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:INTL:B03 Pounders, Larry (202) 317-6845 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:INTL:B03 Parry, Jeffrey L. (202) 317-6936 [email protected]:INTL:B03 Chewning, Richard L. (202) 317-6936 [email protected]:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]
897
901
902
903
904
905
894 (c)
906
907
LOB
United Kingdom
Treaty Payments to Hybrid Entities
Disposition of Investment in United States Real Property
Special Rules in Case of Foreign Oil and Gas Income
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
August 2, 2016 Page 38 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]:INTL:B02 Hwa, Kate Y. (202) 317-6934 [email protected]:LB&I:CTM:SEA:1 Goodson, Cathy A. (206) 946-3590 [email protected]:LB&I:CTM:SEA:2 Walker, Yvonne M. (206) 946-3612 [email protected]:LB&I:CTM:SEA:2 McCarthy, William A. (206) 946-3610 [email protected]:LB&I Lisecki, Cleve (202) 515-4405 [email protected]:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]
Subpart D. Possessions of the United States; Guam, Samoa, Northern Mariana Islands CC:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected] D. Possessions of the United States; Puerto Rico CC:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]
CC:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]:LB&I Lisecki, Cleve (202) 515-4405 [email protected]:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]:LB&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]
952(c) Income Defined CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] Insurance Income CC:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected](d) Elections CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected](a)-(h) Subpart F CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]:LB&I:CTM:PNX Lee-Martinez, Marikay (602) 636-9619 [email protected]
954(d) Foreign Based Company Sales Income CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected](f) Foreign Personal Holding Company CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected](g) Foreign Base Company Oil Related CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected](i) Shipping CC:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected] Withdrawal of Previously Excluded Subpart F Income From Qualified Investment CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] Investment in U.S. Property CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] Exclusions from Gross Income of Previously Taxed Earnings and Profits CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]:LB&I:HMP:BOS1H Best, Stephen C. (860) 290-4074 [email protected]:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
962 Election by Individuals to be Subject to Tax at Corporate Rates CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] Temporary Dividends Received Deduction CC:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected] Subpart G. Export Trade Corporations CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:LB&I:CTM:SLSF Wynne, Mary E. (415) 547-3802 [email protected]:INTL:B07 Russin, Jacob (202) 317-6941 [email protected]:LB&I:HMP:SL1CI Budde, John E. (513) 263-4857 [email protected]:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:LB&I Lisecki, Cleve (202) 515-4405 [email protected]
CC:INTL:B05 Branch Contact (202) 317-6938985-989 Subpart J: Foreign Currency Transactions CC:INTL:B05 Branch Contact (202) 317-6938
CC:LB&I:HMP:BOS1H Best, Stephen C. (860) 290-4074 [email protected]
954(c)
960
961
964
982
985
911-913
921-927
931-935
951-964
Foreign Personal Holding Company
Foreign Taxes Deemed Paid
Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property
Earnings and Profits
Subpart I. Admissibility of Documentation Maintained in Foreign Countries
Changes in Functional Currency
Subpart B. Earned Income of Citizens or Nonresident of United States
Subpart C. Taxation of Foreign Sales Corporations
Subpart D. Possessions of the United States
Subpart D. Possessions of the United States; Virgin Islands
Subpart F. Controlled Foreign
Currency-Foreign Corporations and Foreign Taxes
August 2, 2016 Page 39 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:INTL:B03 Felker, Barbara A. (202) 317-6936 [email protected] Branch Transactions CC:INTL:B05 Branch Contact (202) 317-6938988 Foreign Currency Transactions CC:INTL:B05 Branch Contact (202) 317-6938991-994 Part V. Domestic International Sales Corporations Subpart A. Treatment of Qualifying Sales CC:INTL:B06 Desai, Anand (202) 317-6939 [email protected] Subpart B. Treatment of Distributions to Shareholders CC:INTL:B06 Desai, Anand (202) 317-6939 [email protected]
CC:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B06 Mulleneaux, Natasha M. (202) 317-7007 [email protected]
CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]
1016(a)(16) Evidence of Indebtedness as to Extent of Adjustments Required Under Section 811(b) CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected](a)(17) Stock of, and Indebtedness Owing, Shareholders of an Electing Small Business Corporation CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
CC:ITA:B07 Reed, Kathleen (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
1001
1011
1011(b)
1012
1013
1014
1015
1016
1016(a)(1)
1016(a)(11)
1016(a)(2) Depreciation, Obsolescence, Amortization & Depletion Since February 28, 1913
Basis of Property Included in Inventory
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)
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
Basis of Property--Cost
August 2, 2016 Page 40 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]: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. (202) 317-4434 [email protected](a)(6) Adjustments to Basis in the Case of Any Municipal Bond to the Extent Provided in Section CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]
CC:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B04 Brookens, Marilyn E. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]
1021 Sale of Annuities CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected] Property acquired from a decedent dying in year 2010 CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
CC:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]
1018 (Repealed)
1019
1031
1031(a)
1031(a)(3)
1032
1016(a)(21)
1016(a)(3)
1016(a)(4)
1016(a)(7)
1016(a)(8)
1017
1033
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
Exchange of Stock for Property
Involuntary Conversions
Discharge of Indebtedness
Adjustment of Capital Structure Before September 22, 1938 Exchanges--S.E.C. Orders (Repealed)
Property on Which Lessee Has Made Improvements
Exchange of Property Held for Productive Use or Investment
Exchanges of Personal Property
Deferred Exchanges
August 2, 2016 Page 41 of 77
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CC:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 Reigle, Erika C. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]
1035 Certain Exchanges of Insurance Policies CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected]: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. (202) 317-4434 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:ITA:B02 Woo-Garcia, Maxine M. (202) 317-7011 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]
1042 Sale of Stock to Stock Ownership Plans or Certain Cooperatives CC:TEGE:EB:QP3 Ricotta, John T. (202) 317-4102 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Osborne, Martin L. (202) 317-7006 [email protected]:ITA:B05 France, Renay C. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]
1052
1053
1054
1055
1040
1041
1043
1044
1045
1051
1033(g)
1033(k)
1034 (Repealed)
1036
1038 Certain Reacquisition's of Real 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
Rollover of Gain From Qualified Small Business Stock to Another Qualified Small Business Stock
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
Property Acquired During Affiliation
Basis Established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
Property Acquired Before March 1, 1913
Certain Stock of Federal National Mortgage Association
Redeemable Ground Rents
August 2, 2016 Page 42 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B04 Wojay, Craig R. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]: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 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 Persons CC:INTL:B06 Bello, Christopher J. (202) 317-6939 [email protected]: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) 317-3045CC: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 (202) 317-4412 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]
CC:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]
1211 Limitation on Capital Losses CC:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected] Capital Loss Carrybacks and Carryovers CC:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]
CC:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]
1056
1058
1222
1223
1231
1091
1092
1201
1202
1221
1221(a)(4)
1059
1059(e)
1060
1081
1082
1083 Definitions
Loss from Wash Sales of Stock or Securities
Straddles
Alternative Tax For Corporations
50 Percent Exclusion for Gain from Certain Small Business Stock
Capital Asset Defined
Transfer of Securities Under Certain Agreements
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
Basis for Determining Gain or Loss
Basis Limitation for Player Contracts Transferred in Sale of a Franchise
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
August 2, 2016 Page 43 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
Property Used in the Trade or Business and Involuntary Conversions - Timber CC:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]
1235 Sale or Exchange of Patents CC:PSI:B05 Holmes, James A (202) 317-5114 [email protected] Dealers in Securities CC:FIP:B03 White, Patrick E. (202) 317-4428 [email protected] Gain from Sale of Depreciable Property Between Certain Related Taxpayers CC:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]
CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]
1246 Gain on Foreign Investment Company Stock CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] Election by Foreign Investment Companies to Distribute Income Currently CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]:INTL:B04 Williams Jr., Robert (202) 317-6937 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
1252 Gain from Disposition of Farm Land CC:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:ITA:B02 Cohn, Peter A. (202) 317-7011 [email protected]:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]
1254 Gain from Disposition of Interest in Mineral Property CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected] Gain from Disposition of section 126 Property CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
CC:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]:ITA:B01 Kim, Douglas H. (202) 317-7003 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]
1231(c)
1233
1234
1271
1253
1256
1257
1258
1259
1260
1234A
1234B
1244
1245
1248
1250 Section 1250 Property
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
Constructive Sales Treatment for Appreciated Financial Positions
Options to Buy or Sell
Gains and Losses from Certain Terminations
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
Recapture of Net Ordinary Loss
Gains and Losses from Short Sales
Gains from Constructive Ownership Transactions
Treatment of Amounts Received on Retirement or Sale or Exchange of Debt Instruments
August 2, 2016 Page 44 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B03 Culmer, Charles W. (202) 317-4528 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]
1272
1273
1274
1274A
1275
1286
1287
1276
1277
1278
1281
1282
1283 Definitions and Special Rules
Tax Treatment of Stripped Bonds
Denial of Capital Gain Treatment for Gains on Certain Obligations not in Registered Form
Other Definitions and Special Rules
Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income
Deferral of Interest Deduction Allocable to Accrued Market Discount
Definitions and Special Rules
Current Inclusion in Income of Discount on Certain Short-term Obligations
Deferral of Interest Deduction Allocable to Accrued Discount
Current Inclusion in Income of Original Issue Discount
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
August 2, 2016 Page 45 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]
1291-1295, 1297, Passive Foreign Investment Companies (PFIC) CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] PFIC-Mark to Market CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected] Average of Farm Income over 3 years CC:ITA:B02 Basso, Robert J. (202) 317-7011 [email protected]
CC:ITA:B06 Gee, Steven J. (202) 317-7007 [email protected]:PA:07 Rowe, Will M. (202) 317-6834 [email protected]:PA:07 Gerdy Zogby, Joy E (202) 317-4927 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B04 Aqui, Keith A. (202) 317-4718 [email protected]:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]
1352 Tonnage Tax CC:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
CC:ITA:B06 Nolan, Leo F. (202) 317-7007 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:INTL:B03 Gilman, Michael I. (202) 317-6936 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:CORP Field Personnel (202) 317-3045CC:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:ITA:B04 Raphael, Robert M. (202) 317-4718 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
1361
1362
1363
1363(d)(f)
1366
1367
1288
1311-1314
1341
1351
1377
1378
1379
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
Tax Imposed When Passive Investment Income of Corporation Having SubchapterC Earnings and Profits Exceeds 25 Percent of Gross ReceiptsDefinitions and Special Rule
Taxable Years of S Corporation Accounting Period Requests
Transitional Rules on Enactment
Adjustments to Basis of Stock of Shareholders, etc.
Distributions
Coordination with Subchapter C
Partnership Rules to Apply for Fringe Benefits Purposes
Foreign Income
Tax Imposed on Certain Built-in Gains
Treatment of Recoveries of Foreign Expropriation Losses (Other than Insurance Companies)
S Corporation Defined
Election; Revocation; Termination
Effect of Election on Corporation
Recapture of LIFO Benefits
Pass-thru of Items to Shareholders
August 2, 2016 Page 46 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]:PSI:B05 Selig, David A. (202) 317-5105 [email protected]
CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]:PSI:B05 Selig, David A. (202) 317-5105 [email protected]:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]
CC:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]
1394 Tax-Exempt Enterprise Facility Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] Empowerment Zone Employment Credit; Other Definitions CC:TEGE:EOEG:HW Branch Contact (202) 317-5500
CC:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]
1397E Qualified Zone Academy Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:PA:05 Brau, Keith L. (202) 317-5437 [email protected]:PA:05 Poole, Donza (202) 317-5437 [email protected]
1399 No Separate Taxable Entities for Partnerships, Corporations, etc. CC:PA:05 Poole, Donza (202) 317-5437 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]
Wage Credit Only CC:TEGE:EB:HW Branch Contact (202) 317-55001400A Tax Exempt Economic Development CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]
CC:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B01 Goldstein, Ronald J. (202) 317-7003 [email protected]:ITA:B02 Cassano, Daniel A. (202) 317-7011 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]
1400D Special Rules for Application of Employment Credit CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]
1385
1388
1391-1393
1397A
1397B
1397C
1381
1382
1383
1400E
1400F
1397D
1397F
1398
1400
1400B
1400C
Organizations to Which Part Applies
Taxable Income of Cooperatives
Zero Percent Capital Gains Rate for DC Zone Asset
Wash.,DC First-Time Homebuyer Credit
Renewal Communities
Renewal Community Capital Gain
Enterprise Zone Business
Qualified Zone Property
Zone Regulations
Rules Relating to Individuals' Title 11 Cases
District of Columbia Enterprise Zone
Zero Percent Capital Gains Rate
Computation of Tax Where Cooperative Redeems Nonqualified Written Notices or Allocation of Nonqualified Per-Unit Retain CertificatesAmounts Includible in Patron's Gross Income
Definitions: Special Rules (Co-Ops)
Enterprise Zones
Increase in Expensing Under Section 179 (Enterprise Zone Business)
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
August 2, 2016 Page 47 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Devereux, Deena M. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Reed, Kathleen (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]
1400L(d) Qualified New York Liberty Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected](e) Advance Refunding Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]
CC:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]
1400N(a) Qualified Gulf Opportunity Zone Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected](b) Advance Refunding Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]
CC:ITA:B07 Devereux, Deena M. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Binder, Elizabeth R. (202) 317-7005 Elizabeth [email protected]:ITA:B07 Magee, Charles J. (202) 317-7005 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]:ITA:B04 O'Hara, Brendan P. (202) 317-4718 Brendan.P.O'[email protected]:ITA:B05 Boone, Reuben F. (202) 317-7006 [email protected]
1400N(l) Gulf Tax Credit Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]:ITA:B07 Douglas, Winston H. (202) 317-7005 [email protected]:ITA:B07 Devereux, Deena M. (202) 317-7005 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]
1400R Employee Retention Credit CC:TEGE:EB:HW Branch Contact (202) 317-5500CC:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]
(New) Accident and Health Insurance CC:ITA:B05 Glendening, Christina M. (202) 317-7006 [email protected] Authority to Make Adjustments Regarding Taxpayer and Dependency Status CC:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]
1400U -1 Allocation of Recovery Zone Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] - 2 Recovery Zone Economic Development Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] - 3 Recovery Zone Facility Bonds CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected] Rate of Tax (Tax on Self-Employment CC:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected] Definitions CC:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected](g) Rel. Exemption CC:TEGE:EOEG:ET2 Casey, Jean M. (202) 317-4774 [email protected] Miscellaneous Provisions CC:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]
CC:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
1400L(c)
1400L(f)
1400L(g)
1400N(d)
1400N(e)
1400N(f)
1400G
1400I
1400J
1400L(b)
1400S(e)
1411
1400N(i)(2)5
1400N(j)
1400N(k)
1400N(p)
1400O
1400S(d)
Renewal Community Business Defined
Commercial Revitalization Deduction
Education Tax Benefits
Special Rule for Determining Earned Income
Net Investment Income Tax
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
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)
Increase in Expensing Under Section 179 (Renewal Community)
Bonus Depreciation for New York Liberty Zone
5-Year Recovery Period for New York Liberty Zone Leasehold Improvement Property
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
August 2, 2016 Page 48 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B01 Mikolashek, Adrienne M. (202) 317-5050 [email protected]:INTL:B08 Perkins, Leni (202) 317-6942 [email protected]:INTL:B08 Seth, Subin (202) 317-6942 [email protected]:INTL:B08 Seth, Subin (202) 317-6942 [email protected]:INTL:B08 Perkins, Leni (202) 317-6942 [email protected]
1443 Foreign Tax-Exempt Organizations CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
CC:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:INTL:B04 Bowen, Ryan (202) 317-6937 [email protected]:LB&I:NRC:SLDAL Fienberg, Jeffrey B. (954) 423-7948 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected]
1471 Withholdable Payments to Foreign Financial Institutions CC:INTL:B08 Sweeney, John J. (202) 317-6942 [email protected] Withholdable Payments to Other Foreign Entities CC:INTL:B08 Sweeney, John J. (202) 317-6942 [email protected] Definitions (for chapter 4) CC:INTL:B08 Sweeney, John J. (202) 317-6942 [email protected] Special Rules (for chapter 4) CC:INTL:B08 Sweeney, John J. (202) 317-6942 [email protected]
CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]
CC:PSI:B06 Bernardini, Jennifer C. (202) 317-5118 [email protected]: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&I:HMP:NEW1 Bennett, Robert T. (973) 681-6613 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]:INTL:B04 Bowen, Ryan (202) 317-6937 [email protected]:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]: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. (202) 317-6937 [email protected]: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: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
1481 (Repealed)
1482 (Repealed)
1501
1502
1503(d)
1504
1441
1442
1445
1446
1551
1552
1561
1562 (Repealed)
Withholding of Tax on Nonresident Aliens
Withholding of Tax on Foreign Corporations
Withholding of Tax on Dispositions of U.S.Real Property Interest
Dual Consolidated Losses
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
Withholding Tax on Amounts Paid by 'Partnerships to Foreign Partners
Mitigation of Effect of Renegotiation of Government Contracts
Readjustment for Repayments Made Pursuant to Price Redeterminations
Privilege to File Consolidated Returns
Loss Disallowance - Treasury Regulation 1.1502-20
Regulations
August 2, 2016 Page 49 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC: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 Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2002 Liability of Payment CC:PSI:B04 Madigan, Elizabeth R. (202) 317-4634 [email protected] Unified Credit Against Estate Tax CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Credit for State Death Taxes CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]
2013 Credit for Tax on Prior Transfers CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected]:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]
2031 Definition of Gross Estate Valuation Questions (Financial Real Estate and Intangible Property) CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Gross Estate CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected]
CC:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]
2032A Valuation of Certain Farm, etc., Real Property CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected](f) Period of Limitations CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected](g) Corporations and Partnerships CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected] Property in Which the Decedent had an Interest CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Dower or Courtesy Interests CC:PSI:B04 Gardner, Lorraine E. (202) 317-4645 [email protected] Adjustments for Gifts Made Within 3 Years of Decedent's Death CC:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected] Transfers with Retained Life Estate CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Transfers Taking Effect at Death CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]: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. (202) 317-4642 [email protected] Powers of Appointment CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Proceeds of Life Insurance CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected] Transfers for Insufficient Consideration CC:PSI:B04 Gardner, Lorraine E. (202) 317-4645 [email protected] Certain Property for Which Marital Deduction was Previously Allowed CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]
2016
2031A
2032
2039
2001
2001-2016
2011(c)
2012
2014
2015
1563
1564 (Repealed)
Definitions and Special Rules
Transitional Rules in the Case of Certain Controlled Corporations
Imposition and Rate of Tax
Estate Tax and Credits
Period of Limitations
Credit for Gift Tax
Credit for Foreign Death Taxes
Credit for Death Taxes on Remainders
Recovery of Taxes Claimed as Credit
Qualified Conservation Easements Valuation Questions (Art)
Alternate Valuation
Annuities
August 2, 2016 Page 50 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
2045 Prior Interests CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Disclaimers CC:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected] Estate Tax Deductions CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected] Expenses, Indebtedness, and Taxes CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected] Losses CC:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]
Religious Uses CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] for Public, Charitable, and CC:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected]
2056 Bequests, etc., to Surviving Spouse CC:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected]:TEGE:EOEG:EO1 Branch Contact (202) 317-5800CC: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. (202) 317-5036 [email protected] Tax Imposed CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]
CC:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]
2102 Credits Against Tax CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Definition of Gross Estate CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Property Within the US CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]
CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]
2201 Members of the Armed Forces Dying in Combat CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Miscellaneous Estate Tax Provisions CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Definition of Executor CC:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected] Reimbursement out of Estate CC:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected] Liability of Life Insurance Beneficiaries CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Liability of Recipient of Power of Appointment Property CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Right of Recovery Where Decedent Retained Interest CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Certain Residents of Possessions 'Considered Citizens of U.S. CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:PSI:B04 Ryan, Deborah S. (202) 317-4633 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Madigan, Elizabeth R. (202) 317-4634 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Madigan, Elizabeth R. (202) 317-4634 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2055
2057
2501-2519
2502
2503
2504
2101-2106
2105(b)
2106
2107
2210 (Repealed)
2501 Imposition of Gift Tax
Gift Tax and Transfers
Rate of Tax
Taxable Gifts
Taxable Gifts for Preceding Calendar Periods
Family-Owned Business Interest
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.
August 2, 2016 Page 51 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:PSI:B04 Madigan, Elizabeth R. (202) 317-4634 [email protected]:PSI:B04 Madigan, Elizabeth R. (202) 317-4634 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2511 Transfers in General CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Valuation of Gifts, Determination of Fair Market Value (Financial, Real Estate and Intangible
CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2513 Gift by Husband or Wife to Third Party CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Powers of Appointment CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Treatment of Generation Skipping Transfer Tax CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]
CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected]
2517(Repealed) Certain Annuities Under Qualified Plans Litigation Issues Only CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
2519 Disposition of Certain Life Estates CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Charitable and Similar Gifts CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected] Gift Tax Deductions CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Extent of Deductions CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Tax Imposed CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Amount of Tax CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Liability for Tax CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2611 Generation-Skipping Transfer Defined CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Taxable Termination; Taxable Distribution; Direct Skip CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Skip Person and Non-Skip Person Defined CC:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected] Taxable Amount in Case of Taxable Distribution CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Taxable Amount in Case of Taxable Termination CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Taxable Amount in Case of Direct Skip CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Valuation CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Exemption CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
CC:PSI:B04 Liquerman, Melissa C. (202) 317-5036 [email protected]:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected]
2642 Inclusion Ratio CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Generation Assignment CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Other Definitions CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected] Taxation of Multiple Skips CC:PSI:B04 Lesho, Karlene M. (202) 317-4638 [email protected] Special Rules CC:PSI:B04 Samuels, Mayer R. (202) 317-4626 [email protected] Administration CC:PSI:B04 Finlow, Leslie H. (202) 317-4637 [email protected] Regulations CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]: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. (202) 317-4642 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]
2702 Transfers of Interests in Trusts CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2516
2518
2604
2641
2701
2701-2704
2505
2515A (Repealed)
2703
Unified Credit Against Gift Tax
Special Valuation Rules
Rights and Restrictions Disregarded
Tenancies by the Entirety in Personal Property
Certain Property Settlements
Disclaimers
Credit for Certain State Taxes
Applicable Rate
Transfers of Interests in Corporations or Partnerships
August 2, 2016 Page 52 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
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CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected]:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected]
2801 Gifts and Bequests from Expatriates CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Rogers, Elliot M. (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]:TEGE:EOEG:ET2 Holubeck, Andrew K. (202) 317-4774 [email protected]: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. (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]: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. (202) 317-4774 [email protected]:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET2 McGreevy, Cynthia A. (202) 317-4774 [email protected]
Withholding Exemptions (Form W-4) CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET2 Kelley, Alfred G. (202) 317-4774 [email protected]:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Holubeck, Andrew K. (202) 317-4774 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]
3402(r) Withholding on taxable payments of Indian Gaming Profits CC:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]:TEGE:EB:HW Mojiri-Azad, Lisa (202) 317-5500 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]
3504 Authorized Agents CC:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]
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) 317-4774
CC:TEGE:EOEG:ET1 Rogers, Elliot M. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]
3510 Coordination of Collection of Domestic 'Service Employment Taxes With Collection of Income CC:TEGE:EOEG:ET2 McGreevy, Cynthia A. (202) 317-4774 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]
3405
3406
3501-3506
3502
3505
3509
3401(d)(1)
3401-3404
3402(f)
3402(g)
3402(o)
3402 (q)
2704
3101-3127
3121(d)
3121(g)
3201-3233
4001 (Repealed)
Railroad Retirement Tax Act (RRTA)
Control of the Payment of Wages (Statutory Employer)
Collection of Income Tax at Source on Wages
Withholding Compliance (WHC) Program (Lock-in-letters)
Supplemental Wage Withholding
Sub Pay
Lapsing Rights and Restrictions
Federal Insurance Contributions Act (FICA)
Employee (Worker Classification)
Agricultural Labor
Determination of Employer's Liability for Certain Employment Taxes
Passenger Vehicles
Income Tax Collected at Source (Gambling)
Special Withholding Rules For Pensions,Annuities and Certain Other Deferred Income
Backup Withholding
General Provisions Relating to Employment Taxes (Except 3503 and 3505)
Explanation of Taxpayers' Interview Rights
Liability of Third Parties Paying or Providing for Wages
August 2, 2016 Page 53 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]
4181 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. (202) 317-5261 [email protected]
4091 (New) (Repealed)4091 (Repealed)
4101
4102
4103
4104
4051-4053
4064
4071-4073
4081-4105
4082
4083
4002 (Repealed)
4003 (Repealed)
4041
4042
4043
4105
4121
4131-4132
4161-4162
4191
Fractional Aircraft (excise tax)
Imposition of Tax on Heavy Trucks and Trailers Sold at Retail
Gas Guzzler[s] Tax
Tires
Taxable Fuels
Exemption for Diesel Fuel
1st Retail Sale; Uses; etc., Treated as Sales, Determination of Price
Special Rules
Special Fuels
Tax on Fuel Used in Commercial Transportation on Inland Waterways
Two Party Exchanges
Imposition of Tax on Coal
Certain Vaccines
Sporting Goods
Taxable Medical Devices
Diesel Fuel (Search and Seizure Issues)
Imposition of Tax (Diesel and Aviation)
Petroleum Products Registration
Inspection of Records by Local Officers
Certain Additional Persons Liable for Tax Where Willful Failure To Pay
Information Reporting
August 2, 2016 Page 54 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:INTL:B01 Lundy, David L. (202) 317-6933 [email protected]:INTL:B05 Jensen, Steven D. (202) 317-6938 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]
4225
4251-4254
4261
4261-4283
4262
4263
4217
4218
4219
4221
4222
4223
4216-4225
4371-4374
4401-4424
4402
4403
4271
4272
4281
4282
4291
4293
Leases
Use by Manufacturer or Importer Considered Sale
Tax on Sales by Other than Manufacturer or Importer
Certain Tax Free Sales
Registration
Special Rules for Further Manufacture
Special Rules Applicable to Manufacturers Tax
Policies Issued by Foreign Insurers
Taxes on Wagering
Exemptions
Record Requirements
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
Cases Where Persons Receiving Payment Must Collect Tax
Exemptions for US and Possessions Special Provisions Applicable to Services
Exemption of Articles Produced or Manufactured by Indians
Communications
Imposition of Tax (Transportation of Persons by Air)
Transportation by Air
Definition of Taxable Transport
Special Rules
August 2, 2016 Page 55 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]: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) 317-4541CC: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) 317-4086
4471-4472
4481-4484
4482
4483
4611
4612
4404
4411
4941
4942
4942(j)(3)
4943
4944
4945
4681-4682
4701
4901-4907
4911
4912
4940
Territorial Extent
Imposition of Tax (Occupational)
Taxes on Self-Dealing
Failure to Distribute Income
Private Operating Foundations
Excess Business Holdings
Jeopardizing Investments
Taxable Expenditures
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
Transportation by Water
Tax on Highway Motor Vehicle Use
Definitions
Exemptions
Environmental Taxes
Definitions and Special Rules
August 2, 2016 Page 56 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC: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) 317-55004973(g) Tax on Excess Contributions to Certain Tax-Favored Accounts and Annuities (Health Savings CC:TEGE:EB:HW Branch Contact (202) 317-5500
CC:TEGE:EB:QP2 Carter, Vernon S. (202) 317-6700 [email protected]: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. (202) 317-4102 [email protected] (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. (202) 317-4102 [email protected]:EP Hotline (877) 829-5500CC:TEGE:EB:QP3 Ricotta, John T. (202) 317-4102 [email protected]:EP Hotline (877) 829-5500
4946
4947
4948
4951- 4953
4955
4958
4976
4979
4979A
4961-4963
4965
4966
4967
4971-4975
4975
Excise Taxes - Welfare Benefits Plans
Tax on Certain Excess Contributions
Tax on Certain Prohibited Allocations of Qualified Securities
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
Disqualified Persons
Nonexempt Trusts
Foreign Private Foundations
Black Lung Benefit Trusts
Political Expenditures of Section 501(c)(3)
Excess Benefits Transactions (Intermediate Sanctions)
August 2, 2016 Page 57 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EB:QP2 Carter, Vernon S. (202) 317-6700 [email protected]:EP Hotline (877) 829-5500CC:TEGE:EB:QP1 Branch Contact (202) 317-6700CC:TEGE:EB:QP2 Carter, Vernon S. (202) 317-6700 [email protected]: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. (202) 317-4148 [email protected] Failure of Employers to Make Comparable Contributions to Health Savings Accounts CC:TEGE:EB:HW Branch Contact (202) 317-55004981 Excise Tax on Undistributed Income of Real Estate Trust CC:FIP:B03 Allen, Julanne W. (202) 317-4524 [email protected]
CC:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]
4985 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 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]
5000A(g) Administration and procedure CC:PA:05 Ryan, Walter (202) 317-5437 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]
Tax on Certain Foreign Procurement CC:INTL:B06 McCormack, Brad (202) 317-6942 [email protected] Treaties CC:INTL:B01 Lor, Rosy L. (202) 317-6933 [email protected]
CC:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:CORP General Information (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:ITA:B05 Beatty, James P. (202) 317-7006 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Montemurro, Michael J. (202) 317-4718 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]:ITA:B04 Iskow, Sheldon A. (202) 317-4718 [email protected]
6001 Notice or Regulations Requiring Records, Statements and Special Returns CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected]
6011-4 Requirement of Statement Disclosing Participation in Reportable Transactions CC:PSI:B03 Short, Stacy L. (202) 317-5053 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] CC:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:02 Rose, Nancy L. (202) 317-6844 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]
6018 Estate Tax Returns CC:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]
5000A(a)-5000A(f)
5000B
5000C
5881
5891
6011
4980
4980A (Repealed)
4982
6012
6013
6014
6015
6017
6019
Tax on Reversion of Qualified Plan Assets to Employer
Tax on Excess Distributions from Qualified Retirement Plans
Excise Tax on Undistributed Income of Regulated Investment Companies
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
Requirement to maintain minimum essential coverage
Indoor Tanning Services
Greenmail
Structured Settlements
General Requirement of Return
Persons Required to Make Returns
August 2, 2016 Page 58 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]: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:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected]
6038 Information with Respect to Certain Foreign Corporations Foreign Partnership CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected](a)-(c) Reporting Requirements for Foreign Interests CC:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]
CC:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:INTL:B07 Russin, Jacob (202) 317-6941 [email protected]:INTL:B07 Russin, Jacob (202) 317-6941 [email protected]:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected]:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]
6038D Information With Respect to Foreign Financial Assets CC:INTL:B08 Henderson, Joseph S. (202) 317-6942 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected]
6039(I) Returns and Records With Respect to Employer-Owned Life Insurance Contracts CC:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] 6039E Information Concerning Resident Status CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected] Reporting on Gifts From Foreign Persons CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected] Information Reporting by Expatriates CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected],F,G Returns Relating to Unemployment 'Compensation, Special Security Benefits, and Railroad
CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:TEGE:EOEG:ET1 Owens, Margaret A. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Kelley, Alfred G. (202) 317-4774 [email protected]:TEGE:EOEG:ET2 Holubeck, Andrew K. (202) 317-4774 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected] Murray, Stuart D. (202) 317-3300 [email protected]:PA:02 McLemore, Sarah R. (202) 317-6833 [email protected]
6034
6036
6037
6038A(d)(i)(B)
6038A(e)
6038B
6020
6021
6031
6032
6033
6033(e)
6039
6041
6041A
6042
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 Services and Direct Sales
Returns Relating to Dividends
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
August 2, 2016 Page 59 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
6043A Returns Relating to Taxable Mergers and Acquisitions CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected] Returns Relating to Patronage Dividends
CC:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]
6046A Returns as to Interests in Foreign Partnerships. CC:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected] 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. (202) 317-6933 [email protected]
CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 White, Patrick E. (202) 317-4428 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]
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. (202) 317-6845 [email protected] Returns Relating to Social Security Benefits CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]
CC:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]:TEGE:EOEG:ET2 McGreevy, Cynthia A. (202) 317-4774 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]
Criminal Tax Matters Regarding Returns Relating to Cash Received in Trade or Business CC:CT Office Contact (202) 317-6870CC:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 McLemore, Sarah R. (202) 317-6833 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] CC:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]
6050Q Returns Relating to Certain Long - Term Care Benefits CC:PA:02 McLemore, Sarah R. (202) 317-6833 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]
6050S Reporting of Tuition and Student Loan Interest CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]
6050L
6050M
6050N
6050P
6050R
6050T
6049
6050G
6050H
6050I
6050J
6050K
6045
6045(d)
6050V
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 Relating to Foreclosure & Abandonment's of Securities
Returns of Brokers
Information Reporting Concerning Transactions With Other Persons
Information Returns Relating to Health Insurance Costs
Information Returns Relating to Applicable Insurance Contracts
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 Purchases of Fish
August 2, 2016 Page 60 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:01 Griffin, Adrienne E. (202) 317-6845 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] CC:TEGE:EOEG:ET2 Kelley, Alfred G. (202) 317-4774 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:TEGE:EOEG:ET1 Owens, Margaret A. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Kelley, Alfred G. (202) 317-4774 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]
6052 Returns Regarding Payment of Wages in 'the Form of Group-Life Insurance CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:ITA:B05 Pflanz, Shareen S. (202) 317-7006 [email protected]: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. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]
6091 Place for Filing Returns CC:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]
6101 Periods Covered by Returns CC:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected] Computations on Returns or other Documents CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected]
CC:PA:06 Newsome, Helene R. (202) 317-6833 [email protected]:PA:07 Tate, Sarah E. (202) 317-6834 [email protected]:PA:06 Lambert-Dean, Deborah C. (202) 317-6833 [email protected]:PA:06 Schwartz, Julie C. (202) 317-6833 [email protected]:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]: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. (202) 317-6834 [email protected]:PA:07 Rowe, Will M. (202) 317-6834 [email protected]:INTL Lew, Mae J. (202) 317-3800 [email protected]:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:PA:06 Schwartz, Julie C. (202) 317-6833 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]
6103
6103(k)(4)
6104
6105
6107
6057
6060
6061-6065
6071-6075
6081
6096
6050W
6051
6051(f)
6053
6055 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
Returns Relating to Payments Made In Settelment of Payment Card and Third-Party Network Transactions.Receipts for Employees
Statements Required in Case of Sick Pay Paid by Third Parties
Reporting of Tips
Designation of Payment to Presidential Election Campaign Fund
Confidentiality of Return and Return Information
Disclosures Under Tax Conventions
Publicity of Exempt Organization Information
Confidentiality of Information Arising Under Treaty Obligations
Income Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Return a Copy or List
August 2, 2016 Page 61 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
6108 Statistical Publication and Studies CC:PA:07 Rowe, Will M. (202) 317-6834 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]
Public Inspection of Exempt Organization Written Determinations CC:PA:06 Franklin, Michael A. (202) 317-6833 [email protected] Inspection of Written Determinations CC:PA:06 Lambert-Dean, Deborah C. (202) 317-6833 [email protected]
6111 Registration of Tax Shelters CC:PSI:B03 Short, Stacy L. (202) 317-5053 [email protected] Organizers and Sellers of Potential Abusive Tax Shelters Must Keep List of Investors CC:PSI:B03 Short, Stacy L. (202) 317-5053 [email protected]
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: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. (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]
6155 Payment on Notice and Demand CC:PA:04 Levy, Micah A. (202) 317-6832 [email protected]: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 (202) 317-5437 [email protected]:PA:05 Castaneda, Shannon K. (202) 317-5437 [email protected]:PA:05 Puerto, Maria (Pilar) (202) 317-5437 [email protected] CC:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]
CC:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]
6201(d) Required Reasonable Verification of Information Returns CC:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]
CC:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]
CC:PA:04 Levy, Micah A. (202) 317-6832 [email protected]
CC:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:TEGE:EOEG:ET1 Owens, Margaret A. (202) 317-6798 [email protected]
6109
6203
6204
6205
6161-64
6165
6166
6201
6201-04
6202
6110
6113
6115
6151
6157
6159
Extensions of time for payment of tax
Bonds Where Time to Pay Tax or Deficiency Have Been Extended
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
Identifying Numbers
Disclosure of Nondeductibility of Contributions
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
Method of Assessment
Supplemental Assessment
Special Rule Applicable to Certain Employment Taxes
August 2, 2016 Page 62 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:TEGE:EOEG:ET2 Holubeck, Andrew K. (202) 317-4774 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]
CC:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:06 Queener, Jacqueline K. (202) 317-6844 [email protected]:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected]:PA:07 Gerdy Zogby, Joy E (202) 317-4927 [email protected]:PA:03 Kidd, Janet E. (202) 317-3600 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Benson, Eric P. (202) 317-6832 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:07 Durrett, Thomas A. (202) 317-6834 [email protected]:PA:07 Black, Jennifer (202) 317-5216 [email protected]:PA:07 Rowe, Will M. (202) 317-6834 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:07 Rowe, Will M. (202) 317-6834 [email protected]:PA:07 Black, Jennifer (202) 317-5216 [email protected]
CC:PA:07 Durrett, Thomas A. (202) 317-6834 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]
6302 Mode or Time of Collection CC:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]
6206
6207
6211-6216
6302(f)
6303
6304
6245-6248
6251-6252
6255
6301
6302(d)
6302(e)
6213(b)(1) and (2)
6221-6234
6233
6234
6240-6242
6241-6245
Adjustments by Secretary
Claims for Adjustments by Partnership
Definitions and Special Rules
Collection Authority
Rules for Deposits
Notice and Demand for Tax
Math error procedures
Assessment-Partnership Items
Extension to Entities Filing Partnership Returns, etc.
Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered ReturnTreatment of Partnership Items and Adjustments
Treatment of Electing Large Partnerships
Special Rules Applicable to Excessive Claims Under Sections 6420,6421,and '6427
Cross References
Definition of a Deficiency
Fair Tax Collection Practices
August 2, 2016 Page 63 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
6305 Collection of Certain Liability CC:PA:04 Curteman, Thomas W. (202) 317-6832 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:04 McCormick, Francis M. (202) 317-6832 [email protected]:PA:03 Hyman, Mitchel S. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]
6313-16 Misc. payment provisions CC:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:TEGE:EOEG:ET1 Branch Contact (202) 317-6798CC:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:03 Hyman, Mitchel S. (202) 317-3600 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Pearson, Chelsey (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]
6306
6311
6313
6325
6326
6330
6321-23
6322
6323
6324
6324A
6324B
6314
6315
6316
6317
6320
6321
Validity and Priority Against Certain Persons
Special Liens for Estate and Gift Taxes
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
Payment by Foreign Currency
Payment of Federal Unemployment Tax for Calendar Quarter
Due Process For Liens
Lien for Taxes
Liens, priority, release, administrative appeal
Period for Lien
Qualified Tax Collection Contracts
Payment of Tax by Commercially Accepted Means
Fractional Parts of a Cent
Receipt for Taxes
Payments of Estimated Income Tax
Notice and Opportunity for Hearing Before Levy
August 2, 2016 Page 64 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:03 Hyman, Mitchel S. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:07 Durrett, Thomas A. (202) 317-6834 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]
6331
6331-44
6332
6401
6402
6339
6340
6341
6342
6343
6344
6333
6334
6335
6336
6337
6338
Expense of Levy and Sale
Application of Proceeds of Levy
Authority to Release Levy and Return Property
Cross References
Amounts Treated as Overpayments
Authority to Make Credits or Refunds
Sale of Seized Property
Sale of Perishable Goods
Redemption of Property
Certificate of Sale, Deed of Real Property
Legal Effect of Certificate of Sale of Personal Property and Deed to Real Property
Records of Sale
Levy and Distraint
Levy and Sale
Surrender of Property Subject to Levy
Production of Books
Property Exempt from Levy
August 2, 2016 Page 65 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]
CC:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:CORP General Information (202) 317-7700CC:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:03 Sheppard, Timothy S. (202) 317-3600 [email protected]:PA:03 Kidd, Janet E. (202) 317-3600 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]
6408 State Escheat Laws Not to Apply CC:PA:05 Poole, Donza (202) 317-5437 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]
CC:PA:04 Bates, Laura (202) 317-6832 [email protected]:CORP Field Personnel (202) 317-3045CC:CORP Office Contact (202) 317-7700CC:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:TEGE:EOEG:ET1 Owens, Margaret A. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 McGreevy, Cynthia A. (202) 317-4774 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]
6402(c)&(d)
6402(i)
6403
6404
6425
6413
6415
6416
6419
6420
6421
6405
6406
6407
6411
6411(c)
6412
Certain Taxes on Sales & Services
Excise Tax on Wagering
Gasoline Used on Farms
Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems, or Sold for Certain Exempt PurposesAdjustment of Overpayment of Corporate Estimated Tax
Date of Allowance of Refund or Credit
Tentative Carryback and Refund Adjustments
Consolidated Returns
Floor Stocks Refunds
Special Rules Applicable to Certain 'Employment Taxes
Credits or Refunds to Persons Who Collected Certain Taxes
Past Due Support/Debts Owed
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
August 2, 2016 Page 66 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]
6431 Credit for Qualified Bonds Allowed to Issuer CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]
CC:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:02 McLemore, Sarah R. (202) 317-6833 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]
6501(c)(10) Limitations of Limitations Regarding Listed Transactions CC:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:06 Queener, Jacqueline K. (202) 317-6844 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]
6503(b) Suspension of Running of Period of 'Limitation - Assets in Control or Custody of Court CC:PA:05 Brau, Keith L. (202) 317-5437 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]
6426
6427
6430
6501
6501(c) (10)
6503(e)
6503(f)
6501(c)(4)
6502
6503
6503(a)
6503(c)
6503(d)
Alcohol, Biodiesel, and Alternative Fuel Credits
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
Fuels Not Used for Taxable Purposes
Lust Tax
Limitations on Assessment and Collection
Statute of Limitations Regarding Listed Transactions
Consent to Extend Limitations
Collection After Assessment
August 2, 2016 Page 67 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:04 Williams, Laurence K. (202) 317-6832 [email protected](h) Suspension of Running of Period of 'Limitations - Cases Under Title 11 CC:PA:05 Brau, Keith L. (202) 317-5437 [email protected]
CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]
6504 Cross References CC:PA:01 Branch Contact (202) 317-5413CC:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:INTL:B03 Pounders, Larry (202) 317-6845 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:02 McLemore, Sarah R. (202) 317-6833 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:02 Mishory, Eliezer (202) 317-5138 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]
CC:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]
6533 Cross References CC:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]
6601(j) Cost of Living Adjustment Relating to Estate and Gift Tax CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:ITA:B01 Gorham, Charles W. (202) 317-7003 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:02 Henkel, Melissa A. (202) 317-6844 [email protected] CC:SB:2:BAL Mourges, Elizabeth (443) 853-5459 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]
6621(c) Increase in Interest for Large Corporate Underpayment CC:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]
6621-6622 Rate of Interest CC:PA:02 Marx, Hollie (202) 317-6844 [email protected]
6513
6514
6521
6532(a)
6532(b)
6532(c)
6503(j)
6511
6511(d)(3)
6512
6601(d)(2)
6601-6612
6621(d)
Suspension on Assessment for Summonses
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)
Time Tax Considered Paid
Interest on Underpayments and Overpayments (Generally)
Interest Netting
Credit or Refund After Period of Limitation
Mitigation Provisions
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
August 2, 2016 Page 68 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
6631 Notice Requirement of Interest Information CC:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Branch Contact (202) 317-4774CC: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:EB:HW Mojiri-Azad, Lisa (202) 317-5500 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700
6652(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 (202) 317-6845 [email protected]
CC:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]
6657 Bad Checks CC:PA:02 Marx, Hollie (202) 317-6844 [email protected] Coordination with Title 11 CC:PA:05 Brau, Keith L. (202) 317-5437 [email protected] Tax Shelters CC:LB&I:NRC:DAL1 Harris, Elaine (469) 801-1111 [email protected]
CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:LB&I:HMP:PHI1 Gilbert, John R. (267) 941-7117 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]
6663 Imposition of Fraud Penalty CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Bremer, Jason A. (202) 317-6832 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]
6662A
6664
6665
6671
6672
6673
6652(c)
6652(d)
6654-6655
6656
6662
6662(e)(h)
6651
6652
6652(b)
6674
6675
Annual Registration and Notification by 'Pension Plans
Failure to Pay Estimated Income Tax
Failure to Deposit Certain Taxes
Imposition of Accuracy-Related Penalty
Imposition of Accuracy-Related Penalty for Substantial Valuation Mistatement Under Chapter 1
Imposition of Accuracy-Related Penalty on Understatements With Respect to Reportable Transactions.
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)
Excessive Claim for Fuel Use
Definitions and Special Rules
Applicable Rules
Rules for Applications of Assessable Penalties
Trust Fund Recovery Penalty
Sanctions and Costs Awarded by Courts
Fraudulent Statement of Failure to Furnish Statement to Employee
August 2, 2016 Page 69 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:02 McLemore, Sarah R. (202) 317-6833 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]
6682 False Information with Respect to Withholding CC:PA:02 Marx, Hollie (202) 317-6844 [email protected] Failure of Foreign Corporation to File Return of Personal Holding Company Tax CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
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) 317-4086CC:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]
6689 Failure to File Notice of Redetermination of Foreign Tax CC:INTL:B03 Pounders, Larry (202) 317-6845 [email protected]:TEGE:EB:HW Mojiri-Azad, Lisa (202) 317-5500 [email protected]: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. (202) 317-6844 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]
6697 Assessable Penalties with Respect to Liability for Tax of Qualified Investment Entities CC:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:TEGE:EB:QP2 Branch Contact (202) 317-6799T:EP Hotline (877) 829-5500CC:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]
6702 Frivolous Income Tax Return CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]
6695
6695A
6696
6698
6699 (Repealed)
6700
6685
6688
6690
6692
6693
6694
6676
6677
6679
6684
6701
6703
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
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
Penalties for Aiding and Abetting Understatement of Tax Liability
Rules Applicable to Penalties
Other Assessable Penalties with Respect to Preparation of Income Tax Returns for other Persons
Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals.
Rules Applicable to Section 6694 and 6695
Failure to File Partnership Returns
Assessable Penalties Relating to Tax Credit ESOP
Promoting Abusive Tax Shelters
August 2, 2016 Page 70 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:TEGE:EB:HW Mojiri-Azad, Lisa (202) 317-5500 [email protected]:TEGE:EB:QP1 Branch Contact (202) 317-6700
6705 Failure by Broker To Provide Notice To Payors CC:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected] Original Issue Discount Information Requirements CC:FIP Blanchard, William E. (202) 317-4434 [email protected]
CC:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Black, Jonathan R. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]
6712 Failure to Disclose Treaty-based Return Positions CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]
6714 Failure to Meet Disclosure Requirements CC:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PA:02 Bond, Mark (202) 317-6844 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PSI:B07 Dunlap, Amanda F. (202) 317-5261 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PA:01 Semasek, Gerald (202) 317-6845 [email protected]:PA:01 Bergman, David J. (202) 317-6844 [email protected]
6801 Authority Relating to Creation and Distribution of Instructions, Forms etc. CC:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]: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. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]
6721-6724
6725
6751
6851
6852
6861
6713
6715
6715A
6717
6718
6719
6704
6707-6708
6707A
6709
6862
6863
6864
Disclosure or Use of Information by Preparers of Returns
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 Keep Records, Etc.
Failure to Furnish Information Regarding Tax Shelters
Penalty For Failure To Include Reportable Transaction With Return
Penalties with Respect to Mortgage Credit Certificates
Jeopardy Assessment of Taxes Other Than Income, Estate, Gift and Certain Excise Taxes
Stay of Collection of Jeopardy Assessments
Termination of Extended Period for Payment in Case of Carryback
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
August 2, 2016 Page 71 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Sheppard, Timothy S. (202) 317-3600 [email protected]
6871 Claims for Income, Estate, Gift, and 'Certain Excise Taxes in Receivership Proceedings CC:PA:05 Poole, Donza (202) 317-5437 [email protected] Suspension of Period on Assessment CC:PA:05 Brau, Keith L. (202) 317-5437 [email protected] Unpaid Claims CC:PA:05 Poole, Donza (202) 317-5437 [email protected]
CC:PA:03 Pearson, Chelsey (202) 317-3600 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Pearson, Chelsey (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Pearson, Chelsey (202) 317-3600 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:05 Jarboe, Melissa A. (202) 317-5437 [email protected]:PA:05 Donnelly, Deirdre A. (202) 317-5437 [email protected]:PA:05 Ryan, Walter (202) 317-5437 [email protected]:PA:05 Puerto, Maria (Pilar) (202) 317-5437 [email protected] CC:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Pearson, Chelsey (202) 317-3600 [email protected]:PA:03 Mosley, Susan T. (202) 317-3600 [email protected]:PA:03 Sheppard, Timothy S. (202) 317-3600 [email protected]
7201-7215 Chapter 75 - Crimes, Other Offenses, and Forfeitures CC:CT Office Contact (202) 317-6870CC:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]:PA:06 Newsome, Helene R. (202) 317-6833 [email protected]:PA:06 Newsome, Helene R. (202) 317-6833 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Beker, Michael H. (202) 317-5258 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]
7301 Property Subject to Tax CC:CT Office Contact (202) 317-68707302 Property Used in Violation of Internal Revenue Laws CC:CT Office Contact (202) 317-6870
7121
7122
7123
7213
7213A
7216
6903
6904
6905
7101
7102
7103
6867
6901
6902
7232
7261
Notice of Fiduciary Relationship
Prohibition of Injunctions
Discharge of Executor from Personal Liability
Form of Bonds
Single Bond in Lieu of Multiple Bonds
Bonds
Presumptions Where Owner of Large Amounts of Cash is Not Identified
Transferees and Fiduciaries - Transferred Assets
Provisions of Special Application to Transfer
Failure to Register, or False Statement by Manufacturer or Producer of Gasoline or Lubricating OilRepresentation that Retailers' Excise Tax is Excluded from Price of Article
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
August 2, 2016 Page 72 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
7303 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:04 Benson, Eric P. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:03 Hyman, Mitchel S. (202) 317-3600 [email protected]:PA:04 Curteman, Thomas W. (202) 317-6832 [email protected]
7402(a) Jurisdiction of District Courts to Issue Orders, Processes and Judgments CC:PA:05 Puerto, Maria (Pilar) (202) 317-5437 [email protected] CC:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Hyman, Mitchel S. (202) 317-3600 [email protected]:PA:04 Curteman, Thomas W. (202) 317-6832 [email protected]:PA:03 Hyman, Mitchel S. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:04 Curteman, Thomas W. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]:PA:02 Marx, Hollie (202) 317-6844 [email protected]: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. (202) 317-6832 [email protected]:PA:04 Benson, Eric P. (202) 317-6832 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Sheppard, Timothy S. (202) 317-3600 [email protected]:PA:04 Bates, Laura (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Moran, John M. (202) 317-3600 [email protected]
7409
7421
7422
7422(j)
7423
7403
7404
7405
7406
7407
7408
7345
7401
7402(b)
7402(e)
Action to Enforce Lien
Civil Action for Estate Taxes
Erroneous Refunds
Disposition of Judgments and Moneys Received
Action to Enjoin Income Tax Return Preparers
Action to Enjoin Promoters of Abusive Tax Shelters
Revocation or denial of passport in case of certain tax delinquencies
Authorization of Suits
Jurisdiction of District Courts to Enforce Summonses
Jurisdiction of District Courts to Quiet Title
Enjoining Flagrant Political Expenditures
Anti Injunction Act
Civil Actions for Refund
Special Rule for Actions with Respect to Estates for Which an Election Under Section 6166 is Made
Repayments to Officers or Employees
August 2, 2016 Page 73 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:04 Williams, Laurence K. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:03 Jones, Christopher (202) 317-3600 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:03 Sheppard, Timothy S. (202) 317-3600 [email protected]
7427 Income Tax Return Preparers (Burden of Proof) CC:PA:07 Karon, Steven L. (202) 317-6834 [email protected]: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. (202) 317-3600 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:05 Jarboe, Melissa A. (202) 317-5437 [email protected]:PA:05 Castaneda, Shannon K. (202) 317-5437 [email protected]:PA:05 Poole, Donza (202) 317-5437 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]:PA:06 Lambert-Dean, Deborah C. (202) 317-6833 [email protected]:PA:05 Castaneda, Shannon K. (202) 317-5437 [email protected]:PA:05 Brau, Keith L. (202) 317-5437 [email protected]:PA:05 Ryan, Walter (202) 317-5437 [email protected]:PA:05 Castaneda, Shannon K. (202) 317-5437 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:PA:01 March, Hilary E. (202) 317-6845 [email protected]
7435 Unauthorized Enticement of Information Disclosure CC:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:TEGE:EOEG:ET1 Duce, Melissa (202) 317-6798 [email protected]:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]:TEGE:EOEG:ET1 Rogers, Elliot M. (202) 317-6798 [email protected]:TEGE:EOEG:ET2 McGreevy, Cynthia A. (202) 317-4774 [email protected]:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]
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. (202) 317-4642 [email protected] Declaratory Judgments Relating to Status of Certain Governmental Obligations CC:FIP:B04 Polfer, James A. (202) 317-4556 [email protected]
Court Review of Tax Court Decisions CC:PA:04 Williams, Laurence K. (202) 317-6832 [email protected] Judgment With Respect to 6166 Election CC:PA:03 Goldstein, Alicia E. (202) 317-3600 [email protected]
CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]
7491 Burden of Proof CC:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
7424
7481-7486
7501
7432
7433
7434
7436
7441-7464
7479
7425
7426
7428
7429
7430
7431
Civil Damages for Failure to Release Lien
Civil Damages for Unauthorized Collection Actions
Civil Damages for Fraudulent Filing of Information Returns
Proceedings for Determination of Employment Status
Tax Court
Court Review of Tax Court Decisions
Discharge of Liens
Suits by Third Parties
Declaratory Judgments
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
Intervention
Liability for Taxes Withheld or Collected
August 2, 2016 Page 74 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
7502 Timely Mailing Treated as Timely Filing and Paying CC:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:06 Schwartz, Julie C. (202) 317-6833 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:01 Gregory, Rachel L. (202) 317-6845 [email protected]:PA:01 Hara, Michael E. (202) 317-6845 [email protected]
CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]
CC:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]:PA:07 Tate, Sarah E. (202) 317-6834 [email protected]:PA:07 Tate, Sarah E. (202) 317-6834 [email protected]:PA:07 Mielke, Amy L. (202) 317-6834 [email protected]
7509 Expenditures Incurred by the U.S. Postal Service CC:PA:01 Pierce, Danielle W. (202) 317-6845 [email protected]:ITA:B04 Baumgarten, Peter J. (202) 317-4718 [email protected]:ITA:B05 Glazman, Innessa (202) 317-7006 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]
7513 Reproduction of Returns and Other Documents CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected] Authority to Prescribe or Modify Seals CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected] Furnishing on Request of Statement Explaining Estate or Gift Valuation CC:PSI:B04 MacEachen, John D. (202) 317-4642 [email protected] Tax Incentives Relating to Merchant Marine Capital Construction Funds CC:PSI:B05 McDonnell, David H. (202) 317-5106 [email protected]
CC:ITA:B05 Cavanaugh, Lore B. (202) 317-7006 [email protected]:ITA:B04 Ruane, William R. (202) 317-4718 [email protected]
7520 Valuation Tables CC:PSI:B04 Damazo, Lane H. (202) 317-4628 [email protected] Procedures Involving Taxpayer Interviews CC:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]
CC:PA:06 Queener, Jacqueline K. (202) 317-6844 [email protected]:PA:07 Maher, Joseph T. (202) 317-6834 [email protected]:PA:04 Levy, Micah A. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]:PA:06 Spatz, William V. (202) 317-6833 [email protected]
7526 Low-Income Taxpayer Clinics CC:NTA Hartford, Susan L. (202) 317-4124 [email protected]:PA:05 Puerto, Maria (Pilar) (202) 317-5437 [email protected] CC:PA:05 Jarboe, Melissa A. (202) 317-5437 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]
7601-7611 Examination and Inspection CC:CT Office Contact (202) 317-6870CC:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]
7603 Service of Summons CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected] Enforcement of Summons CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]
7503
7504
7505
7506
7602(e)
7522
7524
7525
7528
7601
7602
7507
7508
7508A
7510
7512
7519
Annual Notice of Tax Delinquency
Confidentiality Privileges Relating to Taxpayer Communications
User Fees for Rulings Program
Canvass of Districts for Taxable Persons and Objects
Examination of Books and Witnesses
Limitation on Examination on Unreported Income
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
Required Payments for Entities Electing Not To Have Required Taxable Year
Content of Tax Due, Deficiency, and Other Notices
Time for Performance of Acts When Last Day Falls on Saturday, Sunday, or Legal Holiday
Fractional Parts of a Dollar
Sale of Personal Property
Administration of Real Estate
Exemption of Insolvent Banks from Tax
August 2, 2016 Page 75 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]:PA:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:07 Karon, Steven L. (202) 317-6834 [email protected]
7608 Authority of Internal Revenue Enforcement CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected] Special Procedures for Third-Party Summonses CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected] Fees and Costs for Witnesses CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]
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:06 Franklin, Michael A. (202) 317-6833 [email protected]:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]
7622 Authority to Administer Oaths and Certify Expenses of Detection & Punishment of Frauds CC:PA:06 Rawlins, Elizabeth D. (202) 317-6834 [email protected]:PA:05 Jarboe, Melissa A. (202) 317-5437 [email protected]:PA:05 Puerto, Maria (Pilar) (202) 317-5437 [email protected] CC:INTL:B07 Giblen, Douglas (202) 317-6941 [email protected]:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]
7654 Coordination of United States and Certain Possession Individual Income Taxes CC:INTL:B07 Cadenas, Ricardo A. (202) 317-6941 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]
7701(a)(18) International Organization CC:INTL:B03 Juster, David A. (202) 317-6936 [email protected](a)(19) Domestic Building and Loan Association CC:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]
CC:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
CC:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:INTL:B04 McCarrick, Shane M. (202) 317-6937 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]
7701(a)(31) Foreign Estate or Trust CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected](a)(32) Cooperative Banks CC:FIP:B03 Brown, K. Scott (202) 317-4423 [email protected]
CC:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:INTL:B04 Gootzeit, Ronald M. (202) 317-6937 [email protected]:INTL:B04 Bowen, Ryan (202) 317-6937 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]
7701(a)(40) Indian Tribal Government CC:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected](a)(42)-(45) Technical and Conforming Amendment Related to Treatment of Market Discount and
CC:FIP Blanchard, William E. (202) 317-4434 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:CORP General Information (202) 317-7700CC:CORP Office Contact (202) 317-7700CC:CORP Field Personnel (202) 317-3045CC:INTL:B03 Juster, David A. (202) 317-6936 [email protected]
7605
7606
7611
7612
7623
7701(a)(48)
7701(a)(6)
7701(a)(8)
7701(b)
7651
7701
7701(a)(2)
7701(a)(3)
7701(a)(39)
7701(a)(4)(5)
Fiduciary
Shareholder
Definition of Resident Aliens and Nonresident Aliens
Fixed Investment Trusts/Multiple Class Trusts
Partnership and Partner
Corporation (Classification of Association)
Persons Living Outside U.S.
Domestic/Foreign Partnership
Off-highway Vehicle
Time and Place of Examination
Entry of Premises for Examination of Taxable Objects
Restrictions on Church Tax Inquiries and 'Examinations
Special Procedures for Summonses of Computer Software
Expenses of Detection of Underpayments and Fraud
Administration and Collection of Taxes in Possessions
August 2, 2016 Page 76 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
CC:INTL:B01 Banjanin, Lara A. (202) 317-6933 [email protected]:LB&I:NRC:HOU2 Chowdhry, Nina E. (281) 721-7382 [email protected]:ITA:B05 Schwartz, Edward C. (202) 317-7006 [email protected]:ITA:B04 Toomey, Stephen J. (202) 317-4718 [email protected]:ITA:B05 Aramburu, John M. (202) 317-7006 [email protected]:PSI:B06 Friedman, Peter C. (202) 317-5108 [email protected]:PSI:B06 Tiegerman, Philip (202) 317-5120 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]:FIP Blanchard, William E. (202) 317-4434 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]:FIP Imholtz, Diana 202-317-4410 [email protected]:FIP:B02 Baker, Susan T. (202) 317-4421 [email protected]:FIP:B06 Rogers, John W. (202) 317-4425 [email protected]
7701(j) Tax Treatment of Federal Thrift Savings Fund CC:TEGE:EB:QP4 Kinard, Pamela R. (202) 317-4148 [email protected]:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected]:FIP:B01 Martin, Robert A. (202) 317-4455 [email protected]
Fast-Pay Stock CC:FIP:B06 Morrison, Christina A. (202) 317-4430 [email protected] Conduit Transactions CC:INTL:B02 Mitchell, Jeffery G. (202) 317-6934 [email protected]
7701(o) Clarification of Economic Substance Doctrine CC:PA Hartford, James G. (202) 317-5210 [email protected] Life Insurance Contract Defined CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected] Modified Endowment Contract Defined CC:FIP:B04 Glover, John E. (202) 317-4450 [email protected] Treatment of Qualified Longterm Care Insurance CC:FIP:B04 Baxter, Rebecca L. (202) 317-4435 [email protected]
CC:ITA:B04 Driscoll, Victoria J. (202) 317-4718 [email protected]:ITA:B05 Lovelace, John B. (202) 317-7006 [email protected]:PA:01 Shurtliff, Mark (202) 317-6845 [email protected]:PA:02 Rose, Nancy L. (202) 317-6844 [email protected]:PSI:B01 Haglund, David R. (202) 317-5021 [email protected]:PSI:B03 Porter, Holly (202) 317-5029 [email protected]:NTA Daly, Laura U. (202) 317-5156 [email protected]:NTA Hartford, Susan L. (202) 317-4124 [email protected]:NTA Daly, Laura U. (202) 317-5156 [email protected]:NTA Hartford, Susan L. (202) 317-4124 [email protected]
7806 Construction of Title CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected] Rules in Effect on Enactment of This Title CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected] Depositaries for Collection CC:PA:06 Thomas, Lowell D. (202) 317-6833 [email protected]
CC:PA:03 Pearson, Chelsey (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Kohn, Debra A. (202) 317-3600 [email protected]:PA:04 Ferguson, Robin M. (202) 317-6832 [email protected]:PA:03 Grogan, Deborah (202) 317-3600 [email protected]:NTA Hartford, Susan L. (202) 317-4124 [email protected]:NTA Daly, Laura U. (202) 317-5156 [email protected]
7852(d) Treaty Obligations CC:INTL:B01 Karzon, Elizabeth U. (202) 317-6933 [email protected](e) Other Applicable Rules - Privacy Act CC:PA:07 Tate, Sarah E. (202) 317-6834 [email protected]
CC:FIP:B05 Jones, Timothy L. (202) 317-4563 [email protected]:FIP:B05 White, David E. (202) 317-4562 [email protected]
7810
7811
7701(f)
7701(g)
7701(h)
7701(i)
7701(l)
7703
7701(e)
7701(e)(3)&(4)
7871
7704
7803(a)(3)
7803(c)
7809
Treatment of Certain Contracts for 'Providing Services, etc.
Waste Disposal, Energy, and Clean Water Facilities
Use of Related Persons & Passthrough Entities
Taxpayer Bill of Rights
Office of the Taxpayer Advocate
Deposit of Collections
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
Clarification of FMV in the Case of Nonrecourse Indebtedness
Motor Vehicle Operating Leases
Taxable Mortgage Pools
Domestic Conduit Transactions
Determination of Marital Status
Certain Publicly Traded Partnerships Treated as Corporations
August 2, 2016 Page 77 of 77
Code Section Subject Office Symbol Contact Telephone Email Address
Office of Chief Counsel - Code and Subject Matter Directory
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:FIP Blanchard, William E. (202) 317-4434 [email protected]:FIP:B02 Hoffenson, Andrea M. (202) 317-4419 [email protected]:FIP:B01 Harrison, Steven (202) 317-4412 [email protected]: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
CC:TEGE:EOEG:ET2 Wilson, Rebecca S. (202) 317-4774 [email protected]
CC:INTL:B04 Cahn, Milton M. (202) 317-6937 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:PA:04 Rosen, Nathan B. (202) 317-6832 [email protected]:PA:03 Mezheritsky, Elizabeth K. (202) 317-3600 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B02 Wei, Amy S. (202) 317-7011 [email protected]:ITA:B06 Kirmil, Megan M. (202) 317-7007 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]: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:B07 Smith, Rachel S. (202) 317-5030 [email protected]:PSI:B07 Gabrysh, Celia A. (202) 317-5255 [email protected]:PSI:B07 Payne, Natalie A. (202) 317-5262 [email protected]:PSI:B07 Smith, Rachel S. (202) 317-5030 [email protected]:ITA:B07 Harvey, Bernard P. (202) 317-7005 [email protected]:ITA:B07 Clinton, Patrick M. (202) 317-7005 [email protected]
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
9001-9042
9008 ACA (off-Code provision)9010 ACA (off-Code prov.)9037
7872
7872(c)(1)(C)
7874
8001-23
8001-8005
Imposition of Annual Fee on Branded Prescription Pharmaceutical Manufacturers and ImportersImposition of Annual Fee on Health Insurance Providers
Payments to Eligible Candidates
Treatment of Loans with Below Market 'Rate Interest (Except Gift Loans)
Corporate-Shareholder Loans
Expatriated Entities
Joint Committee
Organization and Membership of the Joint Committee
Presidential Election Campaign Fund