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Chief Counsel (CC) Notices
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Chief Counsel (CC) Notices are directives that provide interim guidance, furnish temporary procedures, describe changes in litigating positions, or announce personnel matters or other types of administrative information. Notices providing interim guidance or instructions to staff are designed to be incorporated into the Chief Counsel Directives Manual (CCDM), but are issued as Notices to provide immediate notification of important policy or procedural changes.

The following list presents the Notices that have not been incorporated into the CCDM yet, or otherwise remain active.
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1 - 25 of 105 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 | Next » 
Number Sorted Ascending Help on Number Subject Not sorted Help on Subject Issued Not sorted Help on Issued
CC-1998-111 N(35)000-141B: Allstate Co. Coordination of Significant Cases 03/03/2000
CC-1998-111 N(35)000-141A: Litigation Strategy for Agents Claiming IC Status 11/12/1998
CC-1998-112 N(36)000-1: Litigating Position Change for certain 72(p) Distribtns 03/03/2000
CC-1999-012 N(36)000-2: Change in Litigating Position re: Sec. 72(t) Tax 03/03/2000
CC-1999-012 N(30)000-317: Application of RRA Sec. 3705(a) to Counsel Employees 01/29/1999
CC-1999-030 N(35)851-1:Processing Small Tax Cases and Other Small Cases 03/03/2000
CC-1999-041 N(34)000-52: Coordination with the Department of Justice 04/15/1999
CC-1999-042 N(36)000-3: Change in Litigating Position under Section 1402 03/03/2000
CC-1999-051 N(35)000-161: Internal Use Computer Software Research Credit Cases 03/03/2000
CC-1999-081 N(35)000-162: Change in Litigating Position re: Sec. 121 08/10/1999
CC-1999-110 N(35)000-168: Change in Litigating Position re: Interest Accruals 03/03/2000
CC-2000-052 N(30)000-337A: Assisting Appeals to Reduce CDP Hearing Inventory 05/24/2000
CC-2001-010 CLP: Inventory Accounts & Accrual Method of Accounting 02/12/2001
CC-2001-017 Multiple Domestic Corporations 03/23/2001
CC-2001-019 CLP: Application of IRC 7502(a) 03/23/2001
CC-2001-023 Intermediary Transaction Tax Shelter 04/27/2001
CC-2001-033 Contingent Liability Tax Shelters (Revised) 07/04/2001
CC-2001-042 Rite Aid Corp. v. United States, No. 00-5098 (July 6, 2001) 08/30/2001
CC-2001-044 CLP: Jurisdiction of Tax Court in Employment Status Cases 10/05/2001
CC-2002-001 Section 302 Basis Shifting Tax Shelter 10/22/2001
CC-2002-003 Merger Resembling Sale 10/22/2001
CC-2002-016 Coupon Stripping Rules 01/28/2002
CC-2002-021 CLP: Capitalization of Transaction Costs 03/18/2002
CC-2002-023 Tolling of Priority and Dischargeability Periods in Bankruptcy 05/13/2002
CC-2002-027 CLP: Application of Doctrine of Election re: Amended Returns 02/03/2003
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