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Part IV. Applicable Federal Interest Rates

SECTION 2. SCOPE

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

.01 In general. This revenue procedure sets forth the procedures by which taxpay

May 15, 2006 901 2006–20 I.R.B.

quest for assistance regarding a residency issue will be accepted only if it is established that the issue requires consultation with the possession tax agency in order to ensure consistent treatment by the United States and the applicable possession. The U.S. competent authority does not issue unilateral determinations with respect to whether an individual is a resident of the United States or of a possession.

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

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