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Part IV. Applicable Federal Interest Rates

SECTION 13. REQUESTS FOR

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

RULINGS

.01 General. Requests for advance rulings regarding the interpretation or application of a provision of the Code, as distinguished from requests for assistance from the U.S. competent authority pursuant to this revenue procedure, must be submitted to the Associate Chief Counsel (International). See Rev. Proc. 2006–1, 2006–1 I.R.B. 1, and Rev. Proc. 2006–7, 2006–1 I.R.B. 242.

.02 Possession Tax Rulings. The Service does not issue advance rulings on the effect of a coordination agreement on the tax laws of a possession for purposes of determining the tax of the possession.

2006–20 I.R.B. 910 May 15, 2006

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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