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Introduction

SECTION 1. PURPOSE

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

The purpose of this revenue procedure is to announce 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. This revenue procedure modifies section 14 (Fees) of Rev. Proc. 2002–52, 2002–2 C.B. 242, and will be effective for such requests submitted on or after May 4, 2006.

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▸Contents — Internal Revenue Bulletin 2006-21
Internal Revenue Bulletin 2006-21

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