Commissioner designation for unspecified advance-ruling applications was omitted, removing the former Board referral and default processing mechanism. Regulation 13, now omitted, addressed advance-ruling applications that did not specify a Principal Commissioner or Commissioner. It required the Authority ... Summary
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Commissioner designation for unspecified advance-ruling applications was omitted, removing the former Board referral and default processing mechanism.
Regulation 13, now omitted, addressed advance-ruling applications that did not specify a Principal Commissioner or Commissioner. It required the Authority to send the application and enclosures to the Board for designation within two weeks. In the absence of designation within that period, the application could proceed without a Principal Commissioner or Commissioner.
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