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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2016-6 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this Notice is Chelsea Rubin of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this Notice, contact Chelsea Rubin at (202) 317-5800 (not a toll-free number).

Guidance Relating to Refunds of Foreign Tax for Which an Election Was Made Under Section 853

Notice 2016–10

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▸Contents — Internal Revenue Bulletin 2016-6

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