Chapter 1. Income Taxes
Subchapter E. Accounting Periods and Methods
Subchapter F. Exempt Organizations
Subchapter G. Corporations Used to Avoid Income Tax
§ 441--Period for Computation of Taxable Income
CC:DOM:IT&A:9 Sandra Cheston (202) 622-4990
§ 442--Change of Annual Accounting Period
CC:DOM:IT&A:9 Sandra Cheston (202) 622-4990
§ 443--Returns for a Period of Less than 12 Months
CC:DOM:IT&A:9 Sandra Cheston (202) 622-4990
§ 444--Election of Taxable Year Other Than Required Taxable Year
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
§ 446--General Rule for Methods of Accounting (Other than 446(e))
CC:DOM:IT&A:11 Paul Gibbs (202) 622-5020
CC:DOM:FI&P:4 Melissa Luxner (202) 622-3143
§ 446--Method of Accounting for Interest
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-2950
§ 446--Notional Principal Contracts
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-2950
§ 446--Hedging Transactions
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-2950
§ 446(e)--Requirement Respecting Change of Accounting Method (except Depreciation/Depletion)
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
CC:DOM:IT&A:5 George Wright (202) 622-4950
CC:DOM:IT&A:6 Mike Schmidt (202) 622-4960
CC:DOM:IT&A:7 Robert Testoff (202) 622-4970
CC:DOM:IT&A:7 Cheryl Oseekey (202) 622-4970
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
CC:DOM:IT&A:11 Stan Seeman (202) 622-5020
§ 446(e)--Financial Products and Financial Institutions (including original issue discount, market discount, premium, interest, mark to market accounting, notional prinicpal contracts, stripped bonds and coupons, bad debt reserves, hedging)
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-2950
§ 446(e)--Depreciation/Depletion
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 446(e)--Insurance Companies
CC:DOM:FI&P:4 Gary Geisler (202) 622-3970
§ 447--Method of Accounting for Corporations Engaged in Farming
CC:DOM:IT&A:5 Merrill Feldstein (202) 622-4950
CC:DOM:IT&A:9 Sara Yost (202) 622-4990
§ 448--Limitation on Use of Cash Method of Accounting
CC:DOM:IT&A:7 Cheryl Oseekey (202) 622-4970
CC:DOM:IT&A:9 Sara Yost (202) 622-4990
§ 448--Method Changes
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 448--Accounting Method Changes
CC:DOM:IT&A:6 Charles Strickland (202) 622-5010
§ 448--Non-Accrual Experience
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 451--General Rule for Taxable Year of Inclusion
CC:DOM:IT&A:5 Merrill Feldstein (202) 622-4950
§ 451--Deferred Compensation Payments
CC:EBEO:1 Thomas Brisendine (202) 622-6030
CC:EBEO:7 Don Parkinson (202) 622-6090
CC:EBEO:7 Brant Goldwyn (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 451--Long-Term Contracts
§ 451--Advance Payments
§ 451--Method Changes
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
CC:DOM:IT&A:9 David Darick (202) 622-4990
§ 451--Accrual Item Changes
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
§ 453-453C--Installment Method
CC:DOM:IT&A:5 Dick Ennis (202) 622-4950
§ 454--Obligations Issued at Discount
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
§ 454--Series E Savings Bonds
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 454--Elections
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 455--Prepaid Subscription Income (except elections)
CC:DOM:IT&A:7 Cheryl Oseekey (202) 622-4970
§ 455--Elections
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 456--Prepaid Dues Income of Certain Membership Organizations
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
§ 456--Elections
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 457--Deferred Compensation Plans With Respect to Service for State and Local Governments
CC:EBEO:1 Thomas Brisendine (202) 622-6030
CC:EBEO:7 Brant Goldwyn (202) 622-6090
§ 458--Magazines, Paperbacks, and Records Returned after the Close of the Taxable Year
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
§ 458--Method Changes
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 460--Special Rules for Long-Term Contracts
CC:DOM:IT&A:7 Leo Nolan (202) 622-4970
§ 460 Method Changes
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 461--General Rule for Taxable Year of Deduction
CC:DOM:IT&A:5 Merrill Feldstein (202) 622-4950
§ 461--Method Changes
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 461(h)--Economic Performance
CC:DOM:IT&A:5 Bob Casey (202) 622-4950
§ 461(h)--Method Changes
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
§ 464--Limitations on Certain Farming Deductions
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 465--Deductions Limited to Amount at Risk
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 467--Certain Payment for the Use of Property or Services
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 467--Method Changes
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
§ 468--Special Rules for Mining and Solid Waste
§ 468A--Special Rules for Nuclear Decommissioning Costs
CC:DOM:P&SI:6 Peter Friedman (202) 622-3110
§ 468B--Special Rules for Designated Settlement Funds
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 469--Passive Activity Losses and Credits Limited
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Donna Young (202) 622-3070
§ 469(c)(3)--Passive Activity Defined--Working Interests in Oil and Gas
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 471--General Rule for Inventories
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
CC:DOM:IT&A:7 Jeff Mitchell (202) 622-4970
§ 471--Method Change
CC:DOM:IT&A:11 Stan Seeman (202) 622-5020
471--Dealers in Securities
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 472--Last-In, First-Out Inventories
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
CC:DOM:IT&A:7 Jeff Mitchell (202) 622-4970
§ 472--Valuation Questions
CC:AP:AS Hotline (202) 401-4154
§ 472--Method Changes
CC:DOM:IT&A:11 Stan Seeman (202) 622-5020
§ 473--Qualified Liquidations of LIFO Inventories
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
CC:DOM:IT&A:7 Jeff Mitchell (202) 622-4970
§ 474--Simplified Dollar-Value LIFO Method for Certain Small Businesses
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
CC:DOM:IT&A:7 Jeff Mitchell (202) 622-4970
§ 475--Mark-to-Market Accounting Method for Dealers in Securities
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:1 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Alice Bennett (202) 622-2950
§ 475--Method Changes
CC:DOM:IT&A:9 Michael Burkom (202) 622-4990
§ 481--Adjustments Required by Changes in Method of Accounting
CC:DOM:IT&A:7 Cheryl Oseekey (202) 622-4970
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
CC:DOM:IT&A:11 Stan Seeman (202) 622-5020
§ 482--Allocation of Income and Deductions Among Taxpayers
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:INTL George Sellinger (202) 874-1490
CC:INTL Jim Seo (202) 622-3840
CC:INTL Lisa Sams (202) 874-1490
CC:INTL Howard Berger (202) 622-3880
CC:INTL David Bower (202) 622-3840
CC:INTL Kenneth Wood (202) 874-1490
CC:DOM:FS:CORP Jerome Schwartzman (202) 622-7930
§ 483--Factual Determinations
CC:AP:AS Hotline (202) 401-4154
§ 483--Interest on Certain Deferred Payments
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
*General Information or questions regarding ruling--see persons listed below.
*Regulations: For questions regarding recently published regulations, please contact the attorney listed in the preamble to the regulations.
*If you are unable to determine the appropriate attorney, please call (202) 622-6000 for further information.
§ 501-514--Litigation: For questions regarding Litigation, please contact any attorney listed in CC:EBEO:8.
§ 501(c)(1)--Instrumentalities
E:EO Amy Henchey (202) 622-7732
§ 501(c)(2)--Title Holding Company
E:EO:R:3 Edward Karcher (202) 622-8120
E:EO:R:3 Kenneth Earnest (202) 622-7647
§ 501(c)(3)--Religious, Charitable, and Scientific Organizations (General)
E:EO Charles Barrett (202) 622-8152
E:EO Amy Henchey (202) 622-7732
E:EO:P Thomas Miller (202) 622-7867
(a) Schools
E:EO Charles Barrett (202) 622-8152
(b) Legislative Activities
E:EO:P Jack Reilly (202) 622-7352
E:EO:P Thomas Miller (202) 622-7867
(c) Health Care Organizations
E:EO Robert Fontenrose (202) 622-7862
E:EO:1 Marv Friedlander (202) 622-8028
(d) Political Activities
E:EO Amy Henchey (202) 622-7732
E:EO:P Thomas Miller (202) 622-7867
(e) Instrumentalities
E:EO Amy Henchey (202) 622-7732
E:EO Jay Rotz (202) 622-8100
§ 501(c)(3), etc.
CC:EBEO:8 Charles Burnett (202) 622-4290
E:EO:P David Flavin (202) 622-7922
CC:EBEO:8 Vivian Moore (202) 622-4290
CC:EBEO:8 Joan Domike (202) 622-4290
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
§ 501(c)(4)--Social Welfare and Local Associations of Employees
E:EO:R:4 Debra Kawecki (202) 622-6858
E:EO:R:2 David Daume (202) 622-8029
§ 501(c)(5)--Labor, Agricultural or Horticultural Organizations
E:EO:R:4 Carter Hull (202) 622-8031
E:EO Robert Fontenrose (202) 622-7862
§ 501(c)(6)--Business Leagues, Chambers of Commerce, Real-Estate Boards, Boards of Trade or Professional Football Leagues
E:EO:R Carter Hull (202) 622-8031
§ 501(c)(7)--Social Clubs
E:EO:R:2 Jim Langley (202) 622-7593
E:EO:R:2 David Daume (202) 622-8029
§ 501(c)(8)--Fraternal Beneficiary Societies, Orders, or Associations
E:EO:R:4 Debra Kawecki (202) 622-6858
E:EO Charles Barrett (202) 622-8152
§ 501(c)(9)--Voluntary Employees' Beneficiary Associations
E:EO Robert Fontenrose (202) 622-7862
E:EO Robert Kolbe (202) 622-7608
E:EO Jay Rotz (202) 622-8200
E:EO Cliff Gannett (202) 622-7424
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Michael Roach (202) 622-6090
§ 501(c)(10)--Domestic Fraternal Societies, Orders, or Associations
E:EO:R:4 Debra Kawecki (202) 622-6858
§ 501(c)(11)--Teachers' Retirement Fund Associations
E:EO:R:2 Felix Dulle (202) 622-6486
§ 501(c)(12)--Benevolent Life Insurance Associations
E:EO:R:3 Kenneth Earnest (202) 622-7647
E:EO:R:3 Edward Karcher (202) 622-8120
§ 501(c)(13)--Cemetery Companies
E:EO Amy Henchey (202) 622-7732
E:EO:P Richard Downs (202) 622-7563
§ 501(c)(14)--Credit Unions
E:EO:R:3 Kenneth Earnest (202) 622-7647
§ 501(c)(15)--Mutual Insurance Companies or Associations
E:EO:R:3 Kenneth Earnest (202) 622-7647
E:EO:R:3 Edward Karcher (202) 622-8120
§ 501(c)(16)--Crop Financing Organizations
CC:DOM:P&SI Susan Reaman (202) 622-3110
§ 501(c)(17)--Supplemental Unemployment Compensation Benefits
E:EO:S Richard Downs (202) 622-7563
E:EO Robert Kolbe (202) 622-7608
§ 501(c)(18)--Pension Plans Funded Only by Employee Contributions
E:EO:R Robert Kolbe (202) 622-7608
§ 501(c)(19)--Veterans' Organizations
E:EO:R:2 David Daume (202) 622-8029
§ 501(c)(20)--Group Legal Services Plan
E:EO Robert Kolbe (202) 622-7608
E:EO:P David Flavin (202) 622-7922
§ 501(c)(21)--Black Lung
E David Jones (202) 622-8095
§ 501(c)(22)--Plan Sponsors of Multiemployer Plans
E:EO:R:4 Debra Kawecki (202) 622-6858
§ 501(c)(25)--Multiple Parent Title-Holding Companies
E:EO:R:3 Kenneth Earnest (202) 622-7647
E:EO Robert Fontenrose (202) 622-7862
E:EO:R:3 Edward Karcher (202) 622-8120
§ 501(d)--Religious and Apostolic Organizations
E:EO William Brockner (202) 622-8531
§ 501(e)--Cooperative Hospital Service Organizations
E:EO Amy Henchey (202) 622-7732
E:EO:T:4 Joseph Chasin (202) 622-7704
E:EO:R:3 Edward Karcher (202) 622-8120
§ 501(f)--Cooperative Service Organizations
E:EO Amy Henchey (202) 622-7732
§ 501(g)--Definition of Agricultural
E:EO:R:4 Carter Hull (202) 622-8031
E:EO Charles Barrett (202) 622-8152
§ 501(h)--Expenditures to Influence Legislation
E:EO:P Jack Reilly (202) 622-7352
§ 501(i)--Prohibition of Discrimination by Social Clubs
E:EO:R:2 David Daume (202) 622-8029
§ 501(j)--Amateur Athletic Organizations
E:EO:R:4 Debbie Cowen (202) 622-6476
§ 501(k)--Child Care Organizations
E:EO Amy Henchey (202) 622-7732
E:EO:R:2 David Daume (202) 622-8029
§ 501(l)--Federal Credit Union Act
E:EO Amy Henchey (202) 622-7732
§ 501(m)--Disallowance of Exemption for Organizations Providing Commercial Type Insurance
E:EO Robert Kolbe (202) 622-7608
E:EO:R:4 Joseph Chasin (202) 622-7704
E:EO Charles Barrett (202) 622-8152
CC:DOM:FI&P:4 Katherine HossoFSky (202) 622-3477
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:EBEO:5 Betty Clary (202) 622-6070
§ 502--Feeder Organizations
E:EO Amy Henchey (202) 622-7732
§ 503--Requirements for Exemption
E:EO William Brockner (202) 622-8531
§ 504--Substantial Lobbying
E:EO William Brockner (202) 622-8531
§ 505--Additional Requirements for Organizations Described in Section 501(c)
E:EO:P Richard Downs (202) 622-7563
§ 507--Termination of Private Foundation Status
E:EO Robert Fontenrose (202) 622-7862
E:EO:P Robert Harper (202) 622-7306
§ 508--Special Rules with Respect to 501(c)(3) Organizations
E:EO:T:3 Robert Harper (202) 622-7306
§ 509(a)(2)--Private Foundation Defined
E:EO:R William Brockner (202) 622-8531
§ 509(a)(3)--Private Foundation Defined
E:EO:R:4 Joseph Chasin (202) 622-7704
E:EO:P Jack Reilly (202) 622-7352
§ 511-513--Unrelated Business Income and Unrelated Trade or Business
E:EO Charles Barrett (202) 622-8152
E:EO Amy Henchey (202) 622-7732
E:EO:P William Brockner (202) 622-8531
§ 512(a)(3)--Voluntary Employees' Beneficiaries
CC:EBEO:7 (FS) Brant Goldwyn (202) 622-6090
§ 514--Unrelated Debt-Financed Income
E:EO Charles Barrett (202) 622-8152
E:EO:P William Brockner (202) 622-8531
§ 515--Taxes of Foreign Countries and Possessions of the U.S.
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 526--Shipowners' Protection and Indemnity Associations
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 527--Political Organizations
E:EO Amy Henchey (202) 622-7732
E:EO:P Jack Reilly (202) 622-7352
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
E:EO:R:2 Jim Langley (202) 622-7593
§ 527(f)--Exempt Organization Which is Not a Political Organization Must Include Certain Amounts in Gross Income
CC:EBEO:5 Paul Accettura (202) 622-6070
§ 528--Certain Homeowners Associations
CC:DOM:P&SI:7 Emil Muhs (202) 622-3120
§ 528--Section 530 of the 1978 Revenue Act
CC:EBEO:3 Phil Corn (202) 622-6050
§ 531--Imposition of Accumulated Earnings Tax
CC:DOM:IT&A:5 J. Peter Baumgarten (202) 622-4950
§ 531--Factual Determinations
CC:AP:AS:1 Hotline (202) 401-4154
§ 532--Corporations Subject to Accumulated Earnings Tax
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 533--Evidence of Purpose to Avoid Income Tax
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 534--Burden of Proof
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 535--Accumulated Taxable Income
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 536--Income Not Placed on Annual Basis
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 537--Reasonable Needs of the Business
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 541--Imposition of Personal Holding Company Tax
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 542--Definition of Personal Holding Company
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 543--Personal Holding Company Income
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 544--Rules for Determining Stock Ownership
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 545--Undistributed Personal Holding Company Income
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 546--Income Not Placed on Annual Basis
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 547--Deduction for Deficiency Dividends
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 551-558--Foreign Personal Holding Companies
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Gayle Novig (202) 622-3880
§ 561--Definition of Deduction for Dividends Paid
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 561--RICs and REITs
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 562--Rules Applicable in Determining Dividends Eligible for Dividends Paid-Deductions
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 563--Rules Relating to Dividends Paid after Close of Taxable Year
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 564--Dividend Carryover
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 565--Consent Dividends
CC:INTL David Bergkuist (202) 622-3860
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
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