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References for New Competent Authority Procedures
By Ray A. Knight and Lee G. Knight
1. Rev. Proc. 96 - 13, 1996 - 3 IRB 31
2. Rev. Proc. 96-14, 1996-3 IRB 41
3. Rev. Proc. 91-23, 1991-1 CB 534; Rev. Proc. 91-24, 1991-1 CB 524; and Rev. Proc. 91-26 1991-1 CB 543
4. Rev. Proc. 91-23, 1991-1 CB 534
5. Rev. Proc. 91-26, 1991-1 CB 543
6. Rev. Proc. 91-24, 1991-1 CB 524.
7. Rev. Proc. 65- 17, 1965- 1 CB 833
8. IRC section 7852 (d) .
9. Coplin v. U.S., 6 CtCl 115 (1984)
10. Amaral v. Comm'r, 90 TC 802 (1988)
11. U.S. v. Zacks, 375 US 59 (1963)
12. U.S. v. Stuart, Sr., 489 US 353 (1989)
13. Id
14. Sumitomo Shoji American, Inc. v. Avagliano, 457 US 176 (1982)
15. Filler v. Comm'r, 74 TC 406 (1980)
16. Sumitomo Shoji American, Inc. v. Avagliano, 457 US 176 (1982)
17. IRC section 6114; Regs. 5 301.6114 - 1
18. Vulcan Materials Co. v. Comm'r, 96 TC 410 (1991).
19. Rev. Proc. 96 - 13, section 3.07
20. Rev. Proc. 96-13, section 3.08
21. Rev. Proc. 96 - 13, section 4.01.
22. Rev. Proc. 96 - 13, section 4.09.
2 3. Rev. Proc. 91- 2 3, section 8
24. Rev. Proc. 96 -13, section 5.02.
28. Rev. Proc. 96-13, section 8
29. Rev. Proc. 96-13, section 8.02(a)(3)
30. Rev. Proc. 96-13, section 8.05(a)
31. Rev. Proc. 96-13, section 8.07
32. Rev. Proc. 96-13, section 8.05(a)
33. Rev. Proc. 91-23, section 6.01.
34. Rev. Proc. 96-13, section 7.03.
35. Rev. Proc. 96-13, section 7.05.
36. Rev. Proc. 96-13, section 7.06.
37. Id
38. Rev. Proc. 96-13, section 7.03.
39. Rev. Proc. 96-13, section 7 .06.
40. Rev. Proc. 91-23, section 7.01.
41. Rev. Proc. 96-13, section 9.01.
42. Id.
43. Id.
44. Rev. Proc. 96-13, section 11
45. Regs. section 1.901-2(e)(5)(i); Rev. Rul. 92-75, 1992-2 CB 197; Rev.Proc. Proc. 91-23, section 9; Rev. Proc. 96-13, section 11
46. Regs. section 1.901-2 (e)(5)(i); Rev. Proc. 91-23, '9; Rev. Proc. 96-13, section 11
47. Rev. Proc. 91-23, section 9; Rev. Proc. 96-13, section 11
48. Rev. Proc. 96-13, section 11
49. Rev. Proc. 96-13, section 9.05
50. Id.
51. Rev. Proc. 96-14, 6 3.
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Last Updated November 14, 1998 by
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