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SECTION 9. PROTECTIVE MEASURES

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

.01 General .02 Filing a Protective Claim for Credit or Refund with a Competent Authority Request

(a) In General (b) Treatment of Competent Authority Request as Protective Claim .03 Protective Filing Before Competent Authority Request

(a) In General (b) Letter to Competent Authority Treated as Protective Claim (c) Notification Requirement (d) No Consultation between Competent Authorities until Formal Request is Filed .04 Effect of a Protective Claim .05 Treaty Provisions Waiving Procedural Barriers

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

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