On which machine should TCP Chimney Offload be disabled?
Bit of a carbon copy of a previous answer...

Personally, I disable it at both ends of the pipe but the problem usually manifests at the database end (due to the comparatively high traffic). As described in this MSDN blog post, I would start with disabling in the OS with:

netsh int ip set chimney DISABLED


It may be necessary to disable the features at the card driver level in some cases. It certainly won't hurt to do so by default.