SECTION 1. PURPOSE
Internal Revenue Bulletin 2017-16 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure supplements the listing in Section 4 of Revenue Procedure 2014–64, 2014–53 I.R.B. 1022, as previously supplemented by Rev. Proc. 2015–50, 2015–42 I.R.B. 583, Rev. Proc. 2016–18, 2016–17 I.R.B. 635, and Rev. Proc. 2016–56, 2016–52 I.R.B. 920, of the countries with which the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) have determined that it is appropriate to have an automatic exchange relationship with respect to the information collected under §§ 1.6049–4(b)(5) and 1.6049– 8(a).
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