Internal Revenue Bulletin:  2013-50 

December 9, 2013 


Notice 2013–78Notice 2013–78

This notice proposes for public comment a revision to the procedures for requesting assistance from the U. S. competent authority under the provisions of an income, estate, or gift tax treaty to which the United States is a party. Comments are requested by March 10, 2014.

Notice 2013–79Notice 2013–79

This notice requests comments from the public on a proposed revision to Rev. Proc. 2006–9, the procedural guidance to taxpayers on filing advance pricing agreement (“APA”) requests and on the administration of APAs. Comments are requested by March 10, 2014.

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