Part IV. Applicable Federal Interest Rates
SECTION 14. FEES
Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2006–1, 2006–1 I.R.B. 1, sec. 15, requires the payment of user fees for requests to the Service for rulings, opinion letters, determination letters and similar requests. No user fees are required for requests for competent authority assistance pursuant to this revenue procedure.
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