Chief Counsel Code and Subject Matter Directory - …

1 Chief Counsel code and Subject Matter DirectoryJune 1, 2017 Page 1 of 70 code SectionSubjectOffice SymbolContactEmailTelephone1(h)Maximum Capital Gains Rates for IndividualsCC:ITA:B02 Cohn, Peter A. 317-7011CC:INTL:B01 Lor, Rosy L. 317-6933CC:INTL:B01 Lundy, David L. 317-6933CC:ITA:B04 Driscoll, Victoria J. 317-4718CC:CORP:B05 Lovelace, John B. 317-5363CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B04 Ruane, William R. 317-4718CC:ITA:B04 Montemurro, Michael J. 317-4718CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B04 Ruane, William R. 317-4718CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B04 Ruane, William R. 317-4718CC:ITA:B05 Beatty, James P. 317-700612 Cross References Relating to Tax on CorporationsCC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B04 Ruane, William R. 317-4718CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B04 Brookens, Marilyn E. 317-4718CC:ITA:B04 Driscoll, Victoria J. 317-4718CC:ITA:B05 Osborne, Martin L.

2 317-7006CC:ITA:B05 Glazman, Innessa 317-7006CC:ITA:B04 Brookens, Marilyn E. 317-4718CC:ITA:B05 Glazman, Innessa 317-7006CC:ITA:B05 Osborne, Martin L. 317-7006CC:ITA:B04 Brookens, Marilyn E. 317-4718CC:ITA:B04 Driscoll, Victoria J. 317-4718CC:ITA:B05 Glazman, Innessa 317-7006CC:ITA:B05 Osborne, Martin L. 317-7006CC:ITA:B04 Warren, Angella L. 317-4718CC:ITA:B04 Brookens, Marilyn E. 317-4718CC:ITA:B04 Driscoll, Victoria J. 317-4718CC:ITA:B05 Glazman, Innessa 317-7006CC:ITA:B05 Beatty, James P. 317-700625 Interest on Certain Home MortgagesCC:FIP:B05 Bell, Lewis 317-4565CC:ITA:B04 Iskow, Sheldon A. 317-4718CC:ITA:B04 Brookens, Marilyn E. 317-4718CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B05 Glazman, Innessa 317-700625 BElective Deferrals and IRA contributions by certain individuals/Retirement Savers CreditCC:TEGE:EB:QP2 Branch Contact(202) 317-679925 CNonbusiness Energy PropertCC:PSI:B06 Garcia, Martha S.

3 317-512325 DResidential Energy Efficient PropertyCC:PSI:B06 Garcia, Martha S. 317-5123CC:ITA:B05 Boone, Reuben F. 317-7006CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B05 Pflanz, Shareen S. 317-7006CC:INTL:B03 Felker, Barbara A. 317-6936CC:INTL:B03 Gilman, Michael I. 317-693629 Credit for Producing Fuel From a Nonconventional Source From Other than Natural ResourcesCC:PSI:B06 Bernardini, Jennifer C. 317-5118CC:PSI:B06 Kirwan, Patrick 317-5275CC:PSI:B06 Garcia, Martha S. 317-512330 BAlternative Motor Vehicle CreditCC:PSI:B06 Kirwan, Patrick 317-527530 CClean-fuel Vehicle Refueling Property CreditCC:PSI:B06 Kirwan, Patrick 317-527530 DQualified Plug-In Electric Vechicle CreditCC:PSI:B06 Kirwan, Patrick 317-5275262730152122232425A1(h)(11)23451 1 Effect of ChangesExpenses for Household and Dependent Care Services Necessary for Gainful EmploymentCredit for the Elderly and the Permanently and Totally DisabledAdoption Expense Tax CreditChild Tax CreditHope and Lifetime Learning CreditsDividends Taxed as Net Capital GainsDefinitions and Special RulesTables for IndividualsRepealed (Rules for Optional Tax)Cross References Relating to Tax on IndividualsTax Imposed (Corporations)Limitation Based on Tax LiabilityTaxes of Foreign Countries and PossessionsCredit for Qualified Electric VehiclesChief Counsel code and Subject Matter DirectoryJune 1, 2017 Page 2 of 70 code SectionSubjectOffice SymbolContactEmailTelephone31 Tax Withheld on WagesCC:TEGE:EOEG:ET2 Branch Contact(202) 317-4774CC:ITA:B04 Driscoll, Victoria J.

4 317-4718CC:CORP:B05 Lovelace, John B. 317-5363CC:ITA:B04O'Hara, Brendan P. 317-4718CC:ITA:B05 Osborne, Martin L. 317-7006CC:PSI:B07 Dunlap, Amanda F. 317-5261CC:PSI:B07 Beker, Michael H. 317-5258(New) Health Insurance Costs of Eligible IndividualsCC:ITA:B04 Mojiri-Azad, Lisa 317-4718CC:CORP:B05 Lovelace, John B. 317-5363CC:ITA:B05 Pflanz, Shareen S. 317-7006CC:ITA:B04 Driscoll, Victoria J. 317-4718CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B04 Ruane, William R. 317-4718CC:ITA:B05 Osborne, Martin L. 317-7006CC:ITA:B05 Beatty, James P. 317-7006CC:ITA:B05 Glendening, Christina M. 317-7006CC:ITA:B04 Iskow, Sheldon A. 317-4718CC:ITA:B05 Glazman, Innessa 317-7006CC:ITA:B05 Pflanz, Shareen S. 317-7006CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B04 Mojiri-Azad, Lisa 317-4718CC:ITA:B04 Brookens, Marilyn E. 317-4718CC:ITA:B04 Driscoll, Victoria J. 317-4718CC:ITA:B05 Osborne, Martin L. 317-700638 General Business CreditCC:PSI:B05 McDonnell, David H.

5 317-510639 Carryback and Carryforward of Unused CreditsCC:PSI:B05 McDonnell, David H. 317-5106CC:PSI:B07 Beker, Michael H. 317-5258CC:PSI:B07 Dunlap, Amanda F. 317-5261CC:PSI:B07 Dunlap, Amanda F. 317-5261CC:PSI:B07 Beker, Michael H. 317-5258CC:PSI:B06 Garcia, Martha S. 317-5123CC:PSI:B06 Records, Jennifer A. 317-5270CC:PSI:B05 Grant, Jian H. 317-5112CC:PSI:B05 Wilson, Christopher J. 317-512243 Enhanced Oil Recovery CreditCC:PSI:B06 Tiegerman, Philip 317-512044 Expenditures to Provide Access to Disabled IndividualsCC:PSI:B05 McDonnell, David H. 317-5106CC:PSI:B06 Friedman, Peter C. 317-5108CC:PSI:B06 Tiegerman, Philip 317-5120CC:PSI:B06 Bernardini, Jennifer C. 317-511845 AIndian Employment CreditCC:TEGE:EB:HWBranch Contact(202) 317-5500CC:TEGE:EOEG:ET1 Conway-Hataloski, Linda L. 317-6798CC:TEGE:EOEG:ET2 Branch Contact(202) 317-477445 CClinical Testing Expenses for Certain Drugs for Rare Diseases or ConditionsCC:PSI:B06 Records, Jennifer A.

6 317-5270CC:PSI:B05 Grant, Jian H. 317-5112CC:PSI:B05 Holmes, James A 317-511445 FEmployer-Provided Child Care CreditCC:PSI:B05 Holmes, James A 317-511445 GRailroad Track Maintenance CreditCC:PSI:B05 Campbell, Barbara J (202) 317-5121CC:PSI:B06 Tiegerman, Philip 317-5120CC:PSI:B06 Friedman, Peter C. 317-5108CC:PSI:B06 Friedman, Peter C. 317-5108CC:PSI:B06 Kirwan, Patrick 317-527545 KCredit for Producing Fuel from a Nonconventional SourceCC:PSI:B06 Bernardini, Jennifer C. 317-511845 MEnergy Efficient Appliance CreditCC:PSI:B06 Bernardini, Jennifer C. 317-511832343545J41424545B45D45I3636A36B 36C4040 ACredit for Increasing Research ActivitiesLow Income Housing CreditElectricity Produced from Certain Renewable ResourcesCredit for Employer Social Security Taxes Paid With Respect to Employee CashNew Markets Tax CreditCredit for Producing Oil and Gas from Marginal WellsFirst-time Homebuyer CreditMaking Work Pay CreditRefundable Credit for Coverage Under a Qualified Health PlanAdoption Expense Tax CreditAlcohol Used as a FuelBiodiesel Used As A FuelEarned Income Tax CreditCertain Uses of Gasoline and Special FuelsHealth Insurance Costs of Eligible IndividualsCredit for Production from Advanced Nuclear Power FacilitiesChief Counsel code and Subject Matter DirectoryJune 1, 2017 Page 3 of 70 code SectionSubjectOffice SymbolContactEmailTelephone45 NMine Rescue Team Training CreditCC:PSI:B06 Garcia, Martha S.

7 317-512345 OAgricultural Chemical Security CreditCC:PSI:B05 Rider, James W 317-4067CC:PSI:B06 Friedman, Peter C. 317-5108CC:PSI:B06 Kirwan, Patrick 317-527546(b)(2) (Repealed)Energy PercentageCC:PSI:B06 Kirwan, Patrick 317-527546(b)(3) (Repealed)Special Rule for Certain Energy PropertyCC:PSI:B06 Kirwan, Patrick 317-527546(c)(2) (Repealed)Applicable Percentage in Certain CasesCC:PSI:B06 Kirwan, Patrick 317-5275CC:PSI:B06 Kirwan, Patrick 317-5275CC:PSI:B06 Friedman, Peter C. 317-5108CC:PSI:B06 Friedman, Peter C. 317-5108CC:PSI:B06 Kirwan, Patrick 317-5275CC:PSI:B06 Kirwan, Patrick 317-5275CC:PSI:B06 Friedman, Peter C. 317-510847 Rehabilitation CreditCC:PSI:B05 Campbell, Barbara J (202) 317-5121CC:PSI:B06 Tiegerman, Philip 317-5120CC:PSI:B06 Bernardini, Jennifer C. 317-5118CC:ITA:B07 Magee, Charles J. 317-7005CC:ITA:B07 Douglas, Winston H. 317-7005CC:ITA:B07 Douglas, Winston H. 317-7005CC:ITA:B07 Magee, Charles J.

8 317-7005CC:ITA:B07 Douglas, Winston H. 317-7005CC:ITA:B07 Harvey, Bernard P. 317-700548(a)(4) (Repealed)Property Used by Certain Tax Exempt OrganizationsCC:PSI:B06 Kirwan, Patrick 317-527548(a)(5) (Repealed)Property Used by Governmental Units or Foreign Persons or EntitiesCC:PSI:B06 Tiegerman, Philip 317-512048(b)Reforestation CreditCC:PSI:B06 Bernardini, Jennifer C. 317-5118CC:PSI:B06 Tiegerman, Philip 317-5120CC:PSI:B06 Records, Jennifer A. 317-5270CC:ITA:B07 Douglas, Winston H. 317-7005CC:ITA:B07 Binder, Elizabeth R. Elizabeth 317-700548 AQualifying Advanced Coal Project CreditCC:PSI:B06 Bernardini, Jennifer C. 317-5118CC:SB:7:SF:3 Skeen, Michael A. 547-3785CC:PSI:B06 Bernardini, Jennifer C. 317-511848 CQualifying Advanced Enery Project CreditCC:PSI:B06 Tiegerman, Philip 317-512048 DQualifying Therapeutic Discovery Project CreditCC:PSI:B05 Rider, James W 317-406749At-Risk RulesCC:PSI:B05 Rider, James W 317-4067 Other Special RulesCC:PSI:B05 McDonnell, David H.

9 317-5106 Termination of Regular PercentageCC:PSI:B05 McDonnell, David H. 317-510651 Amount of Credit Work Opportunity Tax Credit (WOTC) (formerly TJTC)CC:TEGE:EB:HWBranch Contact(202) 317-550051 ATemporary Incentives for Employing Long-Term Family Assistance Recipients (Welfare to Work Credits)CC:TEGE:EB:HWBranch Contact(202) 317-550052 Special Rules - WOTC (formerly TJTC)CC:TEGE:EB:HWBranch Contact(202) 317-5500CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B05 Boone, Reuben F. 317-7006CC:ITA:B05 Aramburu, John M. 317-7006 Clean Renewable Energy BondsCC:FIP:B05 Jones, Timothy L. 317-4563 Credit to Holders Of Clean Renewable Energy BondsCC:FIP:B05 Jones, Timothy L. 317-4563CC:FIP:B05 Stojanovic, Zoran 317-4564CC:FIP:B05 Jones, Timothy L. 317-456346 (Repealed)46(c)(4) (Repealed)46(d) (Repealed)46(f) (Repealed)4850535454A48(a)(1) (Repealed)48(a)(2) (Repealed)48(a)(3) (Repealed)48(d) (Repealed)48(p) (Repealed)48 BQualified Tax Credit BondsProperty Used Outside of the Used for LodgingCertain Leased PropertySingle Purpose Agricultural or Horticultural Structure DefinedQualifying Gasification Project CreditCredit for Prior Year Minimum Tax LiabilityAmount of Credit for Public Utility Property; NormalizationProgress ExpendituresLimitations in Case of Certain Regulated CompaniesEnergy CreditSection 38 PropertyChief Counsel code and Subject Matter DirectoryJune 1, 2017 Page 4 of 70 code SectionSubjectOffice SymbolContactEmailTelephone54 AABuild America BondsCC:FIP:B05 Jones, Timothy L.

10 317-456354 BQualified Forestry Conservation BondsCC:FIP:B05 Jones, Timothy L. 317-456354 CNew Clean Renewable Energy BondsCC:FIP:B05 Stojanovic, Zoran 317-456454 DQualified Energy Conservation BondsCC:FIP:B05 White, David E. 317-456254 EQualified Zone Academy BondsCC:FIP:B05 Jones, Timothy L. 317-456354 FQualified School Construction BondsCC:FIP:B05 Som de Cerff, Johanna L. 317-4567CC:ITA:B05 Pflanz, Shareen S. 317-7006CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B05 Boone, Reuben F. 317-7006CC:ITA:B05 Aramburu, John M. 317-7006CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B05 Boone, Reuben F. 317-7006CC:ITA:B05 Aramburu, John M. 317-7006CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B05 Boone, Reuben F. 317-7006CC:PSI:B06 Tiegerman, Philip 317-5120CC:PSI:B06 Kirwan, Patrick 317-527556(a)(5)Pollution Control FacilitiesCC:PSI:B06 Kirwan, Patrick 317-5275CC:ITA:B04 Toomey, Stephen J. 317-4718CC:ITA:B05 Boone, Reuben F.