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Introduction

SECTION 1. PURPOSE OF THE

Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURE

This revenue procedure explains the procedures by which taxpayers may obtain assistance from the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. This revenue procedure supersedes Rev. Proc. 96–13, 1996–1 C.B. 616.

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▸Contents — Internal Revenue Bulletin 2002-31
Internal Revenue Bulletin 2002-31

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