Internal Revenue Bulletin: 2006-49 |
December 4, 2006 |
Table of Contents
- Notice 2006-106
- Rev. Proc. 2006-54
- SECTION 1. PURPOSE AND BACKGROUND
- SECTION 2. SCOPE
- SECTION 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES
- SECTION 4. PROCEDURES FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
- SECTION 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
- SECTION 6. RELIEF REQUESTED FOR FOREIGN INITIATED ADJUSTMENT WITHOUT COMPETENT AUTHORITY INVOLVEMENT
- SECTION 7. COORDINATION WITH OTHER ADMINISTRATIVE OR JUDICIAL PROCEEDINGS
- SECTION 8. SIMULTANEOUS APPEALS PROCEDURE
- SECTION 9. PROTECTIVE MEASURES
- SECTION 10. APPLICATION OF REV. PROC. 99-32
- SECTION 11. DETERMINATION OF CREDITABLE FOREIGN TAXES
- SECTION 12. ACTION BY U.S. COMPETENT AUTHORITY
- SECTION 13. REQUESTS FOR RULINGS
- SECTION 14. FEES
- SECTION 15. EFFECT ON OTHER DOCUMENTS
- SECTION 16. EFFECTIVE DATE
- SECTION 17. PAPERWORK REDUCTION ACT
- SECTION 18. DRAFTING INFORMATION
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