SEC. 13. REQUESTS FOR RULINGS

.01 General . Requests for advance rulings regarding the interpretation or application of a tax treaty, as distinguished from requests for assistance from the U.S. competent authority pursuant to this revenue procedure, must be submitted to the Associate Chief Counsel (International) in accordance with Rev. Proc. 96–1, 1996–1 I.R.B. 8.

.02 Foreign Tax Rulings . The Service does not issue advance rulings on the effect of a tax treaty on the tax laws of a treaty country for purposes of determining the tax of the treaty country.