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Internal Revenue Bulletin:  2006-21 

May 22, 2006 


Table of Contents

Rev. Proc. 2006-26 Rev. Proc. 2006-26

This procedure announces 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. Rev. Proc. 2002-52 modified.

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