HIGHLIGHTS OF THIS ISSUE—Continued
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- ADMINISTRATIVE—Continued
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Section 483. Interest on Certain
- Section 1274. Determination of Issue
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. BACKGROUND
- SECTION 2. PROCEDURE
- SECTION 3. EFFECTIVE DATE
- SECTION 4. EFFECT ON OTHER
- SECTION 1. PURPOSE OF MUTUAL AGREEMENT PROCESS
- SEC. 2. SCOPE
- SEC. 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES
- SEC. 4. PROCEDURES FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
- SEC. 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
- SEC. 6. RELIEF REQUESTED FOR FOREIGN INITIATED ADJUSTMENT WITHOUT COMPETENT AUTHORITY
- SEC. 7. COORDINATION WITH OTHER ADMINISTRATIVE OR JUDICIAL PROCEEDINGS
- SEC. 8. SIMULTANEOUS APPEALS PROCEDURE
- SEC. 9. PROTECTIVE MEASURES
- SEC. 10. APPLICATION OF REV. PROC. 65–17
- SEC. 11. DETERMINATION OF CREDITABLE FOREIGN TAXES
- SEC. 12. ACTION BY U.S. COMPETENT AUTHORITY
- SEC. 13. REQUESTS FOR RULINGS
- SEC. 14. FEES
- SEC. 15. EFFECT ON OTHER DOCUMENTS
- SEC. 16. EFFECTIVE DATE
- SECTION 1. PURPOSE OF MUTUAL
- SEC. 2. SCOPE
- SEC. 3. GENERAL CONDITIONS
- SEC. 4. PROCEDURES FOR
- SEC. 5. SMALL CASE
- SEC. 6. RELIEF REQUESTED FOR
- SEC. 7. COORDINATION WITH
- SEC. 8. SIMULTANEOUS APPEALS
- SEC. 9. PROTECTIVE MEASURES
- SEC. 11. DETERMINATION OF
- SEC. 12. ACTION BY U.S.
- SEC. 10. APPLICATION OF REV.
- SEC. 13. REQUESTS FOR RULINGS
- SEC. 14. FEES
- SEC. 15. EFFECT ON OTHER
- SEC. 16. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. PROCEDURES FOR
- SEC. 4. EFFECT ON OTHER
- SEC. 5. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. DEFINITIONS
- SECTION 5. REQUESTING A
- SECTION 6. APPRAISAL FOR
- SECTION 7. REQUESTING A
- SECTION 8. APPRAISAL FOR
- SECTION 9. TAXPAYER’S
- SECTION 10. WHERE TO SUBMIT
- SECTION 11. NATIONAL OFFICE
- SECTION 12. ATTACHMENT OF
- SECTION 13. EFFECT OF
- SECTION 14. EFFECT ON OTHER
- SECTION 15. EFFECTIVE DATE
- SECTION 1. BACKGROUND AND
- SECTION 2. SCOPE
- SECTION 3. COORDINATION
- SECTION 4. PROCEDURE FOR
- SECTION 5. PROCEDURE FOR
- SECTION 6. EFFECTIVE DATE
- SECTION 7. EFFECT ON OTHER
- Part IV. Items of General Interest
- Definition of Terms
- Abbreviations
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