Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SEC. 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 General .02 Requirements of a Treaty .03 Applicable Standards in Allocation Cases .04 Who Can File Requests for Assistance .05 Closed Cases .06 Foreign Initiated Competent Authority Request .07 Requests Relating to Residence Issues .08 Determinations Regarding Limitation on Benefits
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