IRS Chief Counsel Code and Subject Matter Directory, December 2018 PDF

Preview

Summary

Download IRS Chief Counsel Code and Subject Matter Directory, December 2018 PDF

Description

IRS Chief Counsel Code and Subject Matter Directory Code Section 1

Subject Tax Imposed (Individuals)

1(g)

Unearned Income of Certain Minor Children

1(h)

Maximum Capital Gains Rates for Individuals

1(h)(11)

Dividends Taxed as Net Capital Gains

2

Definitions and Special Rules

3

Tables for Individuals

4

Repealed (Rules for Optional Tax)

5

Cross References Relating to Tax on Individuals

11

Tax Imposed (Corporations)

12 15

Cross References Relating to Tax on Corporations Effect of Changes

21

Expenses for Household and Dependent Care Services Necessary for Gainful Employment

22

Credit for the Elderly and the Permanently and Totally Disabled

23

Adoption Expense Tax Credit

24

Child Tax Credit

25 25A

Interest on Certain Home Mortgages Hope and Lifetime Learning Credits

25B

Elective Deferrals and IRA contributions by Certain Individuals/Retirement Savers Credit

25C 25D 26

Nonbusiness Energy Propert Residential Energy Efficient Property Limitation Based on Tax Liability

27

Taxes of Foreign Countries and Possessions

29

Credit for Producing Fuel From a Nonconventional Source From Other than Natural Resources

Office Symbol CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:ITA:B04 CC:ITA:B02 CC:ITA:B03 CC:ITA:B01 CC:INTL:B01 CC:INTL:B01 CC:ITA:B04 CC:ITA:B05 CC:ITA:B05 CC:ITA:B04 CC:ITA:B04 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05

Email [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Telephone (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7011 (202) 317-5100 (202) 317-4945 (202) 317-6933 (202) 317-6933 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-4718 (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

CC:ITA:B04

Brookens, Marilyn E.

[email protected]

CC:ITA:B04

Driscoll, Victoria J.

[email protected]

(202) 317-4718

CC:ITA:B05

Osborne, Martin L.

[email protected]

(202) 317-7006

CC:ITA:B05 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:FIP:B05 CC:ITA:B04 CC:ITA:B05 CC:ITA:B05 CC:ITA:B04

Glazman, Innessa Brookens, Marilyn E. Glazman, Innessa Osborne, Martin L. Brookens, Marilyn E. Driscoll, Victoria J. Glazman, Innessa Osborne, Martin L. Warren, Angella L. Brookens, Marilyn E. Driscoll, Victoria J. Glazman, Innessa Beatty, James P. Bell, Lewis E. Brookens, Marilyn E. Beatty, James P. Glazman, Innessa Mojiri-Azad, Lisa

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

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

CC:TEGE:EB:QP2 CC:PSI:B06 CC:PSI:B06 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:INTL:B03 CC:INTL:B03

Branch Contact Garcia, Martha S. Garcia, Martha S. Boone, Reuben F. Toomey, Stephen J. Pflanz, Shareen S. Felker, Barbara A. Gilman, Michael I.

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

(202) 317-6799 (202) 317-5123 (202) 317-5123 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-6936 (202) 317-6936

CC:PSI:B06 December 3, 2018

Contact Osborne, Martin L. Ruane, William R. Boone, Reuben F. Driscoll, Victoria J. Cohn, Peter A. Azarchs, Timothy L. Dubert, Alexa T. Lor, Rosy L. Lundy, David L. Driscoll, Victoria J. Boone, Reuben F. Beatty, James P. Ruane, William R. Warren, Angella L. Beatty, James P. Ruane, William R. Beatty, James P. Ruane, William R. Beatty, James P. Beatty, James P. Ruane, William R. Beatty, James P.

Bernardini, Jennifer C.

[email protected]

(202) 317-4718

(202) 317-5118 Page 1 of 65

IRS Chief Counsel Code and Subject Matter Directory Code Section 30

Subject Credit for Qualified Electric Vehicles

30B 30C 30D 31 32

Alternative Motor Vehicle Credit Clean-fuel Vehicle Refueling Property Credit Qualified Plug-In Electric Vechicle Credit Tax Withheld on Wages Earned Income Tax Credit

34

Certain Uses of Gasoline and Special Fuels

35

(New) Health Insurance Costs of Eligible Individuals Health Insurance Costs of Eligible Individuals

36

First-time Homebuyer Credit

36A 36B

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

36C

Adoption Expense Tax Credit

38 39 40

General Business Credit Carryback and Carryforward of Unused Credits Alcohol Used as a Fuel

40A

Biodiesel Used As A Fuel

41

Credit for Increasing Research Activities

42 43 44 45

Low Income Housing Credit Enhanced Oil Recovery Credit Expenditures to Provide Access to Disabled Individuals Electricity Produced from Certain Renewable Resources

45A 45B

Indian Employment Credit Credit for Employer Social Security Taxes Paid With Respect to Employee Cash

45C 45D

Clinical Testing Expenses for Certain Drugs for Rare Diseases or Conditions New Markets Tax Credit

45F 45G 45I

Employer-Provided Child Care Credit Railroad Track Maintenance Credit Credit for Producing Oil and Gas from Marginal Wells

45J 45K 45M 45N 45O

Credit for Production from Advanced Nuclear Power Facilities Credit for Producing Fuel from a Nonconventional Source Energy Efficient Appliance Credit Mine Rescue Team Training Credit Agricultural Chemical Security Credit

December 3, 2018

Office Symbol CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:TEGE:EOEG:ET1 CC:ITA:B04 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:PSI:B07 CC:PSI:B07 CC:ITA:B04 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:ITA:B04 CC:ITA:B05 CC:ITA:B05 CC:ITA:B05 CC:ITA:B05 CC:ITA:B05 CC:ITA:B04 CC:ITA:B04 CC:ITA:B04 CC:ITA:B04 CC:ITA:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B07 CC:PSI:B07 CC:PSI:B07 CC:PSI:B07 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B05 CC:PSI:B06 CC:PSI:B05 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:TEGE:EB:HW CC:TEGE:EOEG:ET1 CC:TEGE:EOEG:ET2 CC:TEGE:EOEG:ET1 CC:PSI:B06 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B05

Contact Stehn, Maggie M Garcia, Martha S. Garcia, Martha S. Garcia, Martha S. Stehn, Maggie M Branch Contact Driscoll, Victoria J. Beatty, James P. O'Hara, Brendan P. Osborne, Martin L. Dunlap, Amanda F. Beker, Michael H. Mojiri-Azad, Lisa Pflanz, Shareen S. Driscoll, Victoria J. Beatty, James P. Ruane, William R. Osborne, Martin L. Beatty, James P. Glendening, Christina M. Glazman, Innessa Pflanz, Shareen S. Toomey, Stephen J. Mojiri-Azad, Lisa Brookens, Marilyn E. Driscoll, Victoria J. Osborne, Martin L. McDonnell, David H. McDonnell, David H. Beker, Michael H. Dunlap, Amanda F. Dunlap, Amanda F. Beker, Michael H. Garcia, Martha S. Records, Jennifer A. Selig, David A. Grant, Jian H. Tiegerman, Philip McDonnell, David H. Friedman, Peter C. Tiegerman, Philip Bernardini, Jennifer C. Branch Contact Conway-Hataloski, Linda L. Branch Contact Park, Nalee Records, Jennifer A. Grant, Jian H. Holmes, James A. Melchiorre, Theresa M. Campbell, Barbara J. Tiegerman, Philip Friedman, Peter C. Records, Jennifer A. Bernardini, Jennifer C. Bernardini, Jennifer C. Garcia, Martha S. Campbell, Barbara J.

Email [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Brendan.P.O'[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Telephone (202) 317-4547 (202) 317-5123 (202) 317-5123 (202) 317-5123 (202) 317-4547 (202) 317-6798 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-5261 (202) 317-5258 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-4718 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-7006 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-4718 (202) 317-7006 (202) 317-5106 (202) 317-5106 (202) 317-5258 (202) 317-5261 (202) 317-5261 (202) 317-5258 (202) 317-5123 (202) 317-5270 (202) 317-5105 (202) 317-5112 (202) 317-5120 (202) 317-5106 (202) 317-5108 (202) 317-5120 (202) 317-5118 (202) 317-5500 (202) 317-6798 (202) 317-4774 (202) 317-4774 (202) 317-5270 (202) 317-5112 (202) 317-5114 (202) 317-4643 (202) 317-5121 (202) 317-5120 (202) 317-5108 (202) 317-5270 (202) 317-5118 (202) 317-5118 (202) 317-5123 (202) 317-5121 Page 2 of 65

IRS Chief Counsel Code and Subject Matter Directory Code Section 45R 45Q

Subject Small Business Tax Credit Credit for Carbon Dioxide Sequestration

46 (Repealed)

Amount of Credit for Public Utility Property; Normalization

46(b)(2) (Repealed)

Energy Percentage

46(b)(3) (Repealed)

46(c)(2) (Repealed)

46(c)(4) (Repealed)

Rehabilitation Credit Energy Credit

48(a)(1) (Repealed)

Section 38 Property

CC:PSI:B06

Stehn, Maggie M

[email protected]

(202) 317-4547

CC:PSI:B06

Garcia, Martha S.

[email protected]

(202) 317-5123

CC:PSI:B06

Stehn, Maggie M

[email protected]

(202) 317-4547

CC:PSI:B06

Garcia, Martha S.

[email protected]

(202) 317-5123

CC:PSI:B06

Stehn, Maggie M

[email protected]

(202) 317-4547

CC:PSI:B06

Garcia, Martha S.

[email protected]

(202) 317-5123

CC:PSI:B06

Stehn, Maggie M

[email protected]

(202) 317-4547

CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B05 CC:PSI:B06 CC:PSI:B06

Garcia, Martha S. Friedman, Peter C. Kirwan, Patrick Garcia, Martha S. Campbell, Barbara J. Tiegerman, Philip Bernardini, Jennifer C.

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

(202) 317-5123 (202) 317-5108 (202) 317-5275 (202) 317-5123 (202) 317-5121 (202) 317-5120 (202) 317-5118

CC:ITA:B07

Magee, Charles J.

[email protected]

(202) 317-7005

CC:ITA:B07

Douglas, Winston H.

[email protected]

(202) 317-7005

CC:ITA:B07

Douglas, Winston H.

[email protected]

(202) 317-7005

CC:ITA:B07

Magee, Charles J.

[email protected]

(202) 317-7005

CC:ITA:B07

Douglas, Winston H.

[email protected]

(202) 317-7005

CC:ITA:B07

Harvey, Bernard P.

[email protected]

(202) 317-7005

CC:PSI:B06

Tiegerman, Philip

[email protected]

(202) 317-5120

Property Used Outside of the U.S.

Property Used for Lodging

48(a)(4) (Repealed)

Property Used by Certain Tax Exempt Organizations

48(a)(5) (Repealed)

Property Used by Governmental Units or Foreign Persons or Entities Reforestation Credit Certain Leased Property

48(p) (Repealed)

Single Purpose Agricultural or Horticultural Structure Defined

48A 48B

Qualifying Advanced Coal Project Credit Qualifying Gasification Project Credit

48C 48D 49 50 51

Qualifying Advanced Enery Project Credit Qualifying Therapeutic Discovery Project Credit At-Risk Rules Other Special Rules Amount of Credit Work Opportunity Tax Credit (WOTC) (formerly TJTC)

December 3, 2018

Telephone (202) 317-5500 (202) 317-5105 (202) 317-4547 (202) 317-4547 (202) 317-5275 (202) 317-5123

Progress Expenditures

47 48

48(b) 48(d) (Repealed)

Email [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Applicable Percentage in Certain Cases

Limitations in Case of Certain Regulated Companies

48(a)(3) (Repealed)

Contact Caden, Stephanie L. Selig, David A. Stehn, Maggie M Stehn, Maggie M Kirwan, Patrick Garcia, Martha S.

Special Rule for Certain Energy Property

46(d) (Repealed) 46(f) (Repealed)

48(a)(2) (Repealed)

Office Symbol CC:TEGE:EB:HW CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06

CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:ITA:B07 CC:ITA:B07 CC:PSI:B06 CC:SB:7:SF:3 CC:PSI:B06 CC:PSI:B06 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:TEGE:EB:HW

Tiegerman, Philip Bernardini, Jennifer C. Tiegerman, Philip Records, Jennifer A. Douglas, Winston H. Binder, Elizabeth R. Bernardini, Jennifer C. Skeen, Michael A. Bernardini, Jennifer C. Tiegerman, Philip Taylor, Dillon J McDonnell, David H. Campbell, Barbara J. Branch Contact

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

(202) 317-5120 (202) 317-5118 (202) 317-5120 (202) 317-5270 (202) 317-7005 (202) 317-7005 (202) 317-5118 (415) 547-3785 (202) 317-5118 (202) 317-5120 (202) 317-3734 (202) 317-5106 (202) 317-5121 (202) 317-5500

Page 3 of 65

IRS Chief Counsel Code and Subject Matter Directory Code Section 51A 52 53

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 61

December 3, 2018

Subject Office Symbol 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 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:B04 CC:ITA:B05 Mining Exploration and Development Costs CC:PSI:B06 CC:PSI:B06 Pollution Control Facilities CC:PSI:B06 Adjusted Basis CC:ITA:B04 CC:ITA:B05 Items of Tax Preference CC:ITA:B04 CC:ITA:B05 Dep...