Skip to content
ChatProjectCodes

of 8821/2848’s›Note:

Certifications Rejected by Treaty Countries

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Refer inquiries involving Forms 6166 rejected by Treaty Countries that result in a double taxation to the U.S. Competent Authority.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.