PART I — INCOME TAXES›Article 14 of the Treaty provides:
SECTION 1. PURPOSE
Internal Revenue Bulletin 2004-7 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to outline the procedures of the Internal Revenue Service with respect to applications for waivers of the minimum funding standard under either § 412(d) of the Internal Revenue Code or section 303 of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93–406, 1974–3 C.B. 1, 41.
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