SECTION 2. SCOPE

.01 In General . This revenue procedure addresses procedures for obtaining assistance from the U.S. competent authority under the provisions of an income, estate or gift tax treaty entered into between the United States and another country. The U.S. competent authority assists taxpayers with respect to matters covered in tax treaties in the manner specified in the mutual agreement procedure provisions or other provisions of the relevant tax treaty. Taxpayers are urged to examine the specific provisions of the treaty under which they seek relief, in order to deter