PART I — INCOME TAXES›Article 14 of the Treaty provides:
SECTION 6. BANKRUPTCY
Internal Revenue Bulletin 2004-7 · 2026-10-03 edition · updated 2026-10-04 · United States
PETITIONS
If the applicant or a significant number of controlled group members file a bankruptcy petition after the request for a waiver of the minimum funding standard is submitted to the Service, the applicant must provide to the Service an update to the information required to be submitted in section 2 of this revenue procedure, especially the financial information in section 2.03(4).
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