Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SEC. 9. PROTECTIVE MEASURES
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 General .02 Filing of Amended Tax Return in the United States .03 Filing a Protective Claim in the United States
(a) In General (b) Filing of Protective Claim (c) Notification Requirement (d) No Consultation between Competent Authorities until Formal Request is Filed .04 Effect of an Amended Tax Return .05 Treaty Provisions Waiving Procedural Barriers
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