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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 1. PURPOSE OF MUTUAL

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

AGREEMENT PROCESS

This revenue procedure sets forth the procedures concerning requests by taxpayers for assistance of the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. Rev. Proc. 91–23, 1991–1 C.B. 534, and Rev. Proc. 91–26, 1991–1 C.B. 543, are superseded by this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1996-3
Internal Revenue Bulletin 1996-3

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