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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SEC. 12. ACTION BY U.S. COMPETENT AUTHORITY

Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Notification of Taxpayer .02 Denial of Assistance .03 Extending Period of Limitations for Assessment .04 No Review of Denial of Request for Assistance .05 Notification .06 Closing Agreement .07 Unilateral Withdrawal or Reduction of U.S. Initiated Adjustments

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▸Contents — Internal Revenue Bulletin 1996-3

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