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INCOME TAX—Continued

Internal Revenue Bulletin 1999-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Tax conventions:

Guidance concerning a competent au

thority agreement between the U.S. and Canada relating to Article XXI of the tax convention (Notice 47) 36, 391 Tax-exempt bond, arbitrage restrictions

(Ann 74) 30, 133 Valuation of a remainder interest

(Ann 47) 28, 29

1999–40 I.R.B. vii October 4, 1999

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▸Contents — Internal Revenue Bulletin 1999-40

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