bulletin Internal Revenue›Article XIII(8) of the Treaty should follow the procedures in Rev. Proc. 96–13.
SEC. 10. EFFECTIVE DATE
Internal Revenue Bulletin 1998-8 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for requests for U.S. competent authority assistance pursuant to Article XIII(8) of the Treaty that are filed after February 23, 1998.
DRAFTING INFORMATION
The principal author of this revenue procedure is David Bergkuist of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact the Office of the Assistant Commissioner (International), Tax Treaty Division, on (202) 874-1550 (not a toll-free call).
1998–8 I.R.B 29 February 23, 1998
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