ADMINISTRATIVE

Internal Revenue Bulletin 2006-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2006–26, page 936. This procedure announces the introduction of user fees for requests submitted to the U.S. competent authority for discretionary determinations under limitation on benefits provisions of U.S. income tax treaties. Rev. Proc. 2002–52 modified.

May 22, 2006 2006–21 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2006-21

Internal Revenue Bulletin 2006-21

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.