office of chief counsel - code and subject matter directory...office of chief counsel - code and...

August 2, 2016 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

26

27

30

15

21

22

23

24

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)




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]

32

34

35

40A

41

42

45

45B

45D

36

36A

36B

36C

39

40

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




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]


45I

45J

46(c)(4)(repealed)

46(d) (Repealed)

46(f)(Repealed)

46(repealed)

48B

50

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




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

56

56(a)(1)

56(a)(2)

56(a)(6)

57

57(a)(1)&(2)

53

54

54A

55

58

59

59A

61

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




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]

62

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




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

68

71

72

72(p)

72(t)

73

63

64

65

66

67

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




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




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




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




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)]




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




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]

197

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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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]: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]


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




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




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




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




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




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




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




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




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




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




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




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




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




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


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




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





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




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




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




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)


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




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.




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




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




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




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




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





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)




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




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




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




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




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




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


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




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




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]: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




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




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




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




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


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




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




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




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




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




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




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




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




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




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