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Procedures for Requesting Competent Authority Assistance ...

Rev. Proc. 2006-54, 2006-2 C.B. 1035, and is being issued concurrently with Rev. Proc. 2015-41, 2015-35 I.R.B., which provides guidance with respect to advance pricing agreements. A proposed version of this revenue procedure was released for public comment in Notice 2013-78, 2013-50 I.R.B. 633. This final revenue procedure is

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