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Introduction

SECTION 12. ACTION BY U.S. COMPETENT AUTHORITY

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

.01 Notification of Taxpayer .02 Denial of Assistance .03 Extending Period of Limitations for Assessment .04 No Review of Denial of Request for Assistance .05 Notification .06 Closing Agreement .07 Unilateral Withdrawal or Reduction of U.S. Initiated Adjustments

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▸Contents — Internal Revenue Bulletin 2002-31

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