Introduction›Article 10(1) of the Protocol
SEC. 3. INQUIRIES
Internal Revenue Bulletin 1996-22 · 2026-10-03 edition · updated 2026-10-04 · United States
A taxpayer who needs assistance on how to claim this exclusion, or on how
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to file an amended return, should contact a local IRS Office or, for a taxpayer residing or traveling outside the United States, the nearest overseas IRS office.
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