SECTION 15. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 96–13, 91–23 and Rev. Proc. 91–26 are modified and superseded by this revenue procedure. Rev. Proc. 96–53, 1996–2 C.B. 375 is amplified. Rev. Rul. 92–75, 1992–2 C.B. 197, is clarified. Rev. Proc. 96–14, 1996–1 C.B. 626, is modified and superseded. Section 10 of this revenue procedure generally restates Rev. Proc. 96–14, but without the requirement for the concurrence of the Director, International, in Rev. Proc.

99–32 treatment where competent authority assistance is not requested. References in this revenue procedure to Rev. Proc. 99–32 shall be treated as references to Rev. Proc. 65–17, 1965–1 C.B. 833, as modified, amplified and clarified from time to time, for taxable years beginning before August 24, 1999.