5425. IRS Code and Subject Matter Directory

[Pages:92]5425. IRS Code and Subject Matter Directory

This roster was adapted from the most recent Code and Subject Matter Directory published by the IRS (Apr. 3, 2018) as part of its Office of Chief Counsel Telephone Directory.

Code Section 1(h) 1 (h)(11) 2 3 4 5 11 12 15 21

22

23

24

25

Subject Area

Office

Maximum Capital Gains Rates for Individuals

(CC:ITA:B02)

(CC:ITA:B03)

Dividends Taxed as Net Capital Gains

(CC:INTL:B01)

(CC:INTL:B01)

Definitions and Special Rules

(CC:ITA:B04)

(CC:ITA:B05)

Tables for Individuals

(CC:ITA:B04)

(CC:ITA:B05)

Repealed -- Rules for Optional Tax

(CC:ITA:B04)

(CC:ITA:B05)

Cross References Relating to Tax on Individuals

(CC:ITA:B04)

(CC:ITA:B05)

Tax Imposed -- Corporations

(CC:ITA:B04)

(CC:ITA:B05)

Cross References Relating to Tax on Corporations

(CC:ITA:B05)

Effect of Changes

(CC:ITA:B04)

(CC:ITA:B05)

Expenses for Household and Dependent Care Services (CC:ITA:B04)

Necessary for Gainful Employment

(CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

Credit for the Elderly and the Permanently and Totally (CC:ITA:B04)

Disabled

(CC:ITA:B05)

(CC:ITA:B05)

Adoption Expense Tax Credit

(CC:ITA:B04)

(CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

(CC:ITA:B04)

Child Tax Credit

(CC:ITA:B04)

(CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

Interest on Certain Home Mortgages

(CC:FIP:B05)

Contact Peter Cohn Timothy Azarchs David Lundy Rosy Lor Victoria Driscoll Forest Boone William Ruane James Beatty Michael Montemurro James Beatty William Ruane James Beatty William Ruane James Beatty James Beatty William Ruane James Beatty Marilyn Brookens Victoria Driscoll Martin Osborne Innessa Glazman Marilyn Brookens Innessa Glazman Martin Osborne Marilyn Brookens Victoria Driscoll Innessa Glazman Martin Osborne Angella Warren Marilyn Brookens Victoria Driscoll Innessa Glazman James Beatty Lewis Bell

Telephone (202) 317-7011 (202) 317-5100 (202) 317-6933 (202) 317-6933 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4565

Tax Analysts

1

Tax Analysts

Code Section 25A

25B 25C 25D 26

27 29 30 30B 30C 30D 31 32

34 35

36

36A 36B

IRS Code and Subject Directory -- April 2018

Subject Area Hope and Lifetime Learning Credits

Elective Deferrals and IRA contributions by certain individuals/Retirement Savers Credit Nonbusiness Energy Property Residential Energy Efficient Property Limitation Based on Tax Liability

Taxes of Foreign Countries and Possessions Credit for Producing Fuel From a Nonconventional Source From Other Than Natural Resources Credit for Qualified Electric Vehicles Alternative Motor Vehicle Credit Clean-fuel Vehicle Refueling Property Credit Qualified Plug-In Electric Vehicle Credit Tax Withheld on Wages Earned Income Tax Credit

Certain Uses of Gasoline and Special Fuels Health Insurance Costs of Eligible Individuals

First-time Homebuyer Credit

Making Work Pay Credit Refundable Credit for Coverage Under a Qualified Health Plan

Office (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:TEGE:EB:QP2)

Contact Marilyn Brookens Sheldon Iskow James Beatty Innessa Glazman Branch Contact

(CC:PSI:B06) (CC:PSI:B06) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:INTL:B03) (CC:INTL:B03) (CC:PSI:B06)

Martha Garcia Martha Garcia Stephen Toomey Shareen Pflanz Forest Boone Barbara Felker Michael Gilman Jennifer Bernardini

(CC:PSI:B06) (CC:PSI:B06) (CC:PSI:B06) (CC:PSI:B06) (CC:PSI:B06) (CC:TEGE:EOEG:ET2) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:PSI:B07) (CC:PSI:B07) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04)

Patrick Kirwan Martha Garcia Patrick Kirwan Patrick Kirwan Patrick Kirwan Branch Contact Victoria Driscoll Brendan O'Hara Martin Osborne James Beatty Michael Beker Amanda Dunlap Shareen Pflanz Victoria Driscoll James Beatty Lisa Mojiri-Azad William Ruane Martin Osborne James Beatty Christina Glendening Sheldon Iskow Innessa Glazman Shareen Pflanz Stephen Toomey Lisa Mojiri-Azad

Telephone (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-6799

(202) 317-5123 (202) 317-5123 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-6936 (202) 317-6936 (202) 317-5118

(202) 317-5275 (202) 317-5123 (202) 317-5275 (202) 317-5275 (202) 317-5275 (202) 317-4774 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-5258 (202) 317-5261 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718

2

Tax Analysts

IRS Code and Subject Directory -- April 2018

Tax Analysts

Code Section

Subject Area

Office

36C

Adoption Expense Tax Credit

(CC:ITA:B04)

(CC:ITA:B04)

(CC:ITA:B05)

38

General Business Credit

(CC:PSI:B05)

39

Carryback and Carryforward of Unused Credits

(CC:PSI:B05)

40

Alcohol Used as a Fuel

(CC:PSI:B07)

(CC:PSI:B07)

40A

Biodiesel Used As A Fuel

(CC:PSI:B07)

(CC:PSI:B07)

41

Credit for Increasing Research Activities

(CC:PSI:B06)

(CC:PSI:B06)

42

Low Income Housing Credit

(CC:PSI:B05)

(CC:PSI:B05)

43

Enhanced Oil Recovery Credit

(CC:PSI:B06)

44

Expenditures to Provide Access to Disabled

(CC:PSI:B05)

Individuals

45

Electricity Produced from Certain Renewable

(CC:PSI:B06)

Resources

(CC:PSI:B06)

(CC:PSI:B06)

45A

Indian Employment Credit

(CC:TEGE:EB:HW)

45B

Credit for Employer Social Security Taxes Paid With (CC:TEGE:EOEG:ET1)

Respect to Employee Cash

(CC:TEGE:EOEG:ET2)

45C

Clinical Testing Expenses for Certain Drugs for Rare (CC:PSI:B06)

Diseases or Conditions

45D

New Markets Tax Credit

(CC:PSI:B05)

(CC:PSI:B05)

45F

Employer-Provided Child Care Credit

(CC:PSI:B05)

45G

Railroad Track Maintenance Credit

(CC:PSI:B05)

45I

Credit for Producing Oil and Gas from Marginal

(CC:PSI:B06)

Wells

(CC:PSI:B06)

45J

Credit for Production from Advanced Nuclear Power (CC:PSI:B06)

Facilities

(CC:PSI:B06)

45K

Credit for Producing Fuel from a Nonconventional (CC:PSI:B06)

Source

45M

Energy Efficient Appliance Credit

(CC:PSI:B06)

45N

Mine Rescue Team Training Credit

(CC:PSI:B06)

45O

Agricultural Chemical Security Credit

(CC:PSI:B05)

45R

Small Business Tax Credit

(CC:TEGE:EB:HW)

46 (Repealed)

Amount of Credit for Public Utility Property; Normalization

(CC:PSI:B06) (CC:PSI:B06)

46(b)(2) (Repealed) Energy Percentage

(CC:PSI:B06)

46(b)(3) (Repealed) Special Rule for Certain Energy Property

(CC:PSI:B06)

Contact Victoria Driscoll Marilyn Brookens Martin Osborne David McDonnell David McDonnell Michael Beker Amanda Dunlap Michael Beker Amanda Dunlap Martha Garcia Jennifer Records Jian Grant James Rider Philip Tiegerman David McDonnell

Telephone (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-5106 (202) 317-5106 (202) 317-5258 (202) 317-5261 (202) 317-5258 (202) 317-5261 (202) 317-5123 (202) 317-5270 (202) 317-5112 (202) 317-4067 (202) 317-5120 (202) 317-5106

Jennifer Bernardini

(202) 317-5118

Peter Friedman

(202) 317-5108

Philip Tiegerman

(202) 317-5120

Branch Contact

(202) 317-5500

Linda Conway-Hataloski (202) 317-6798

Branch Contact

(202) 317-4774

Jennifer Records

(202) 317-5270

James Holmes Jian Grant James Holmes Barbara Campbell Philip Tiegerman Peter Friedman Patrick Kirwan Peter Friedman Jennifer Bernardini

(202) 317-5114 (202) 317-5112 (202) 317-5114 (202) 317-5121 (202) 317-5120 (202) 317-5108 (202) 317-5275 (202) 317-5108 (202) 317-5118

Jennifer Bernardini Martha Garcia James Rider Stephanie Caden Patrick Kirwan Peter Friedman Patrick Kirwan Patrick Kirwan

(202) 317-5118 (202) 317-5123 (202) 317-4067 (202) 317-5500 (202) 317-5275 (202) 317-5108 (202) 317-5275 (202) 317-5275

Tax Analysts

3

Tax Analysts

IRS Code and Subject Directory -- April 2018

Code Section 46(c)(2) (Repealed) 46(c)(4) (Repealed)

46(d) (Repealed)

46(f) (Repealed)

47 48

48(a)(1) (Repealed)

48(a)(2) (Repealed)

48(a)(3) (Repealed)

48(a)(4) (Repealed) 48(a)(5) (Repealed) 48(b) 48(d) (Repealed)

48(p) (Repealed)

48A 48B

48C 48D 49 50

51 51A

52 53

Subject Area

Office

Applicable Percentage in Certain Cases

(CC:PSI:B06)

Progress Expenditures

(CC:PSI:B06)

(CC:PSI:B06)

Progress Expenditures

(CC:PSI:B06)

(CC:PSI:B06)

Limitations in Case of Certain Regulated Companies (CC:PSI:B06)

(CC:PSI:B06)

Rehabilitation Credit

(CC:PSI:B05)

Energy Credit

(CC:PSI:B06)

(CC:PSI:B06)

Section 38 Property

(CC:ITA:B07)

(CC:ITA:B07)

Property Used Outside the United States

(CC:ITA:B07)

(CC:ITA:B07)

Property Used for Lodging

(CC:ITA:B07)

(CC:ITA:B07)

Property Used by Certain Tax Exempt Organizations (CC:PSI:B06)

Property Used by Governmental Units or Foreign Persons or Entities

(CC:PSI:B06)

Reforestation Credit

(CC:PSI:B06)

Certain Leased Property

(CC:PSI:B06)

(CC:PSI:B06)

Single Purpose Agricultural or Horticultural Structure (CC:ITA:B07)

Defined

(CC:ITA:B07)

Qualifying Advanced Coal Project Credit

(CC:PSI:B06)

Qualifying Gasification Project Credit

(CC:PSI:B06)

(CC:SB:7:SF:3)

Qualifying Advanced Energy Project Credit

(CC:PSI:B06)

Qualifying Therapeutic Discovery Project Credit

(CC:PSI:B05)

At-Risk Rules

(CC:PSI:B05)

Other Special Rules

(CC:PSI:B05)

Termination of Regular Percentage

(CC:PSI:B05)

Amount of Credit Work Opportunity Tax Credit (WOTC) (formerly TJTC)

(CC:TEGE:EB:HW)

Temporary Incentives for Employing Long-Term Family Assistance Recipients (Welfare to Work Credits)

(CC:TEGE:EB:HW)

Special Rules -- WOTC (formerly TJTC)

(CC:TEGE:EB:HW)

Credit for Prior Year Minimum Tax Liability

(CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

Contact Patrick Kirwan Patrick Kirwan Peter Friedman Patrick Kirwan Peter Friedman Patrick Kirwan Peter Friedman Barbara Campbell Philip Tiegerman Jennifer Bernardini Winston Douglas Charles Magee Winston Douglas Charles Magee Bernard Harvey Winston Douglas Patrick Kirwan Philip Tiegerman

Jennifer Bernardini Philip Tiegerman Jennifer Records Winston Douglas Elizabeth Binder Jennifer Bernardini Jennifer Bernardini Michael Skeen Philip Tiegerman James Rider James Rider David McDonnell David McDonnell Branch Contact

Branch Contact

Branch Contact Stephen Toomey John Aramburu Forest Boone

Telephone (202) 317-5275 (202) 317-5275 (202) 317-5108 (202) 317-5275 (202) 317-5108 (202) 317-5275 (202) 317-5108 (202) 317-5121 (202) 317-5120 (202) 317-5118 (202) 317-7005 (202) 317-7005 (202) 317-7005 (202) 317-7005 (202) 317-7005 (202) 317-7005 (202) 317-5275 (202) 317-5120

(202) 317-5118 (202) 317-5120 (202) 317-5270 (202) 317-7005 (202) 317-7005 (202) 317-5118 (202) 317-5118 (415) 547-3785 (202) 317-5120 (202) 317-4067 (202) 317-4067 (202) 317-5106 (202) 317-5106 (202) 317-5500

(202) 317-5500

(202) 317-5500 (202) 317-4718 (202) 317-7006 (202) 317-7006

4

Tax Analysts

IRS Code and Subject Directory -- April 2018

Code Section 54 54A 54AA 54B 54C 54D 54E 54F 55

56

56(a)(1) 56(a)(2) 56(a)(5) 56(a)(6) 57 57(a)(1)&(2) 58 59

59(a) 59(e) 59A

Subject Area

Office

Clean Renewable Energy Bonds

(CC:FIP:B05)

Credit to Holders Of Clean Renewable Energy Bonds (CC:FIP:B05)

Qualified Tax Credit Bonds

(CC:FIP:B05)

(CC:FIP:B05)

Build America Bonds

(CC:FIP:B05)

Qualified Forestry Conservation Bonds

(CC:FIP:B05)

New Clean Renewable Energy Bonds

(CC:FIP:B05)

Qualified Energy Conservation Bonds

(CC:FIP:B05)

Qualified Zone Academy Bonds

(CC:FIP:B05)

Qualified School Construction Bonds

(CC:FIP:B05)

Alternative Minimum Tax Maximum Capital Gains Rates for Individuals

(CC:ITA:B05) (CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

Adjustments in Computing AMT Income

(CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

Depreciation

(CC:ITA:B05)

(CC:ITA:B04)

Mining Exploration and Development Costs

(CC:PSI:B06)

(CC:PSI:B06)

Pollution Control Facilities

(CC:PSI:B06)

Adjusted Basis

(CC:ITA:B05)

(CC:ITA:B04)

Items of Tax Preference

(CC:ITA:B04)

(CC:ITA:B05)

Depletion and Intangible Drilling Costs Determination (CC:PSI:B06)

of Fair Market Value Stock Options

(CC:PSI:B06)

Denial of Certain Losses

(CC:ITA:B04)

(CC:ITA:B05)

Alternative Minimum Tax -- Other Definitions and Special Rules

(CC:ITA:B05) (CC:ITA:B04)

(CC:ITA:B05)

Alternative Minimum Tax Foreign Tax Credit

(CC:INTL:B03)

Optional 10-Year Writeoff or Intangible Drilling

(CC:PSI:B06)

Costs and Mining Exploration and Development Costs

Environmental Tax

(CC:ITA:B04)

(CC:ITA:B05)

Tax Analysts

Contact Timothy Jones Timothy Jones Timothy Jones Zoran Stojanovic Timothy Jones Timothy Jones Zoran Stojanovic David White Timothy Jones Johanna Som de Cerff Shareen Pflanz Stephen Toomey John Aramburu Forest Boone Stephen Toomey John Aramburu Forest Boone Forest Boone Stephen Toomey Philip Tiegerman Patrick Kirwan Patrick Kirwan Forest Boone Stephen Toomey Stephen Toomey Forest Boone Martha Garcia Patrick Kirwan Stephen Toomey Forest Boone John Aramburu Stephen Toomey Forest Boone Michael Gilman Philip Tiegerman

Telephone (202) 317-4563 (202) 317-4563 (202) 317-4563 (202) 317-4564 (202) 317-4563 (202) 317-4563 (202) 317-4564 (202) 317-4562 (202) 317-4563 (202) 317-4567 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-5120 (202) 317-5275 (202) 317-5275 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-5123 (202) 317-5275 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-6936 (202) 317-5120

Stephen Toomey Forest Boone

(202) 317-4718 (202) 317-7006

Tax Analysts

5

Tax Analysts

IRS Code and Subject Directory -- April 2018

Code Section 61

61 (Continued)

Subject Area Advance Rentals Method Changes Income From Discharge of Indebtedness Community Income Equipment Leasing Fringe Benefits Gross Income Defined (In General)

Indians

Split Dollar Life Insurance Student Loan Cancellations

Vow of Poverty -- Income Tax

Vow of Poverty -- Withholding Tax

Office (CC:ITA:B04) (CC:ITA:B05) (CC:CORP) (CC:CORP) (CC:CORP) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:TEGE:EOEG:ET2) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:TEGE:EOEG:ET2)

Contact Victoria Driscoll Edward Schwartz General Information Field Personnel Office Contact Stephen Toomey Edward Schwartz Victoria Driscoll Brendan O'Hara Edward Schwartz John Aramburu Sheldon Iskow Victoria Driscoll Brendan O'Hara Edward Schwartz John Aramburu Victoria Driscoll Sheldon Iskow Shareen Pflanz Edward Schwartz Sheldon Iskow Victoria Driscoll Brendan O'Hara Edward Schwartz John Aramburu Michael Montemurro Brendan O'Hara Christina Glendening Craig Wojay Victoria Driscoll Brendan O'Hara Edward Schwartz John Aramburu Jean Casey Sheldon Iskow Victoria Driscoll Brendan O'Hara Edward Schwartz John Aramburu Jean Casey

Telephone (202) 317-4718 (202) 317-7006 (202) 317-7700 (202) 317-3045 (202) 317-7700 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4774 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4774

6

Tax Analysts

IRS Code and Subject Directory -- April 2018

Code Section 62

62(c) 63

64 65 66 67

68

71

72

72(p) 72(t) 73 74 74(c) 75

Subject Area Adjusted Gross Income Defined

Accountable Plans Overall Limitations on Itemized Deductions Taxable Income Defined

Ordinary Income Defined Ordinary Loss Defined Treatment of Community Income 2-Percent Floor on Miscellaneous Itemized Deductions

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 Ten Percent Additional Tax on Early Distributions from Qualified Retirement Plans Services of Child Prizes and Awards Exceptions for Certain Employee Achievement Awards Dealers in Tax-Exempt Securities

Office (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:TEGE:EOEG:ET1) (CC:TEGE:EOEG:ET2) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B05) (CC:PA:B02) (CC:PA:B01) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:ITA:B04) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B01) (CC:ITA:B03) (CC:ITA:B03) (CC:ITA:B02) (CC:ITA:B02) (CC:TEGE:EB:QP1) (CC:TEGE:EB:QP3) (CC:TEGE:EB:QP4) (CC:FIP:B04) (CC:TEGE:EB:QP2) (CC:TEGE:EB:QP3) (CC:TEGE:EB:QP4) (CC:TEGE:EB:QP3) (CC:TEGE:EB:QP4) (CC:ITA:B05) (CC:ITA:B05) (CC:ITA:B04) (CC:TEGE:EOEG:ET2)

(CC:FIP:B06)

Contact Shareen Pflanz Victoria Driscoll Martin Osborne James Beatty Melissa Duce Neil Shepherd Victoria Driscoll James Beatty Martin Osborne Innessa Glazman Innessa Glazman Nancy Rose Mark Shurtliff Victoria Driscoll Forest Boone Innessa Glazman Victoria Driscoll Stephen Toomey Forest Boone Innessa Glazman Charles Gorham Merrill Feldstein Mon Lam Helen Rogers Christopher Wrobel Branch Contact Branch Contact Branch Contact Rebecca Baxter Vernon Carter Branch Contact Pamela Kinard Branch Contact Pamela Kinard James Beatty James Beatty Sheldon Iskow Branch Contact

John Rogers

Tax Analysts

Telephone (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-6798 (202) 317-4774 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-6844 (202) 317-6845 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-7003 (202) 317-5100 (202) 317-5100 (202) 317-7011 (202) 317-7011 (202) 317-6700 (202) 317-4102 (202) 317-4148 (202) 317-4435 (202) 317-6799 (202) 317-4102 (202) 317-4148 (202) 317-4102 (202) 317-4148 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4774

(202) 317-4425

Tax Analysts

7

Tax Analysts

IRS Code and Subject Directory -- April 2018

Code Section 77

78 80 82 83 84 85 86 87 88 90

101 101(h) 102 102(c) 103 104(a)(1) 104(a)(2)

104(a)(3) (New) 104(a)(4) (New) 105 105(a)(5) (New)

8

Subject Area

Office

Commodity Credit Loans

(CC:ITA:B04)

(CC:ITA:B04)

(CC:ITA:B05)

Dividends Received from Certain Foreign Corporations by Domestic Corporations Choosing Foreign Tax Credit

(CC:INTL:B03)

Restoration of Value of Certain Securities

(CC:FIP:B01)

Reimbursement for Expenses of Moving

(CC:ITA:B04)

(CC:ITA:B05)

Property Transferred in Connection with Performance (CC:TEGE:EB:EC) of Service, Including Non-qualified Deferred Compensation Plans

Transfer of Appreciated Property to Political Organizations

(CC:ITA:B04) (CC:ITA:B05)

Unemployment Compensation

(CC:TEGE:EOEG:ET2)

(CC:TEGE:EOEG:ET1)

Social Security and Tier 1 Railroad Retirement Benefits

(CC:TEGE:EOEG:ET1) (CC:TEGE:EOEG:ET1)

Alcohol and Biodiesel Fuel Credits

(CC:PSI:B07)

(CC:PSI:B07)

Certain Amounts with Respect to Nuclear Decommissioning Costs

(CC:PSI:B06) (CC:PSI:B06)

Illegal Federal Irrigation Subsidies

(CC:ITA:B01)

(CC:ITA:B01)

(CC:ITA:B02)

(CC:ITA:B02)

Certain Death Benefits (Except for any death benefits (CC:FIP:B04) received under a "qualified" plan, which is handled by TEGE:EP)

Survivor Benefits for Public Safety Officers

(CC:TEGE:EB:HW)

Gifts and Inheritances

(CC:ITA:B05)

(CC:ITA:B04)

Employee Gifts

(CC:TEGE:EOEG:ET2)

Interest on State and Local Bonds

(CC:FIP:B05)

Compensation for Injuries or Sickness: Workers' Compensation

(CC:TEGE:EB:HW)

Damages Received for Personal Injury

(CC:ITA:B04)

(CC:ITA:B05)

(CC:ITA:B05)

Accident and Health Insurance

(CC:TEGE:EB:HW)

Military Disability Pensions

(CC:TEGE:EB:HW)

Amounts Received Under Accident and Health Plans (CC:TEGE:EB:HW)

Disability Income From Terroristic Action and Facilities

(CC:TEGE:EB:HW)

Contact Robert Raphael William Ruane Forest Boone Barbara Felker

Telephone (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-6936

Robert Martin Marilyn Brookens Innessa Glazman Branch Contact

(202) 317-4455 (202) 317-4718 (202) 317-7006 (202) 317-5600

Lisa Mojiri-Azad

(202) 317-4718

Edward Schwartz

(202) 317-7006

Branch Contact

(202) 317-4774

Margaret Owens

(202) 317-6798

Margaret Owens

(202) 317-6798

Linda Conway-Hataloski (202) 317-6798

Michael Beker

(202) 317-5258

Amanda Dunlap

(202) 317-5261

Peter Friedman

(202) 317-5108

Jennifer Bernardini

(202) 317-5118

Charles Gorham

(202) 317-7003

Douglas Kim

(202) 317-7003

Daniel Cassano

(202) 317-7011

Robert Basso

(202) 317-7011

Rebecca Baxter

(202) 317-4435

Branch Contact Martin Osborne Sheldon Iskow Branch Contact Johanna Som de Cerff Branch Contact

(202) 317-5500 (202) 317-7006 (202) 317-4718 (202) 317-4774 (202) 317-4567 (202) 317-5500

Sheldon Iskow Shareen Pflanz Edward Schwartz Branch Contact Branch Contact Branch Contact Branch Contact

(202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-5500 (202) 317-5500 (202) 317-5500 (202) 317-5500

Tax Analysts

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download