Additional facts in advance-ruling proceedings may be sought or permitted when necessary, subject to verified supporting documents. The Authority may, on its own motion or on a party's petition, permit or require the applicant or the Principal Commissioner or Commissioner to submit ... Summary
Additional facts in advance-ruling proceedings may be sought or permitted when necessary, subject to verified supporting documents.
The Authority may, on its own motion or on a party's petition, permit or require the applicant or the Principal Commissioner or Commissioner to submit additional facts necessary for pronouncing an advance ruling. Additional facts tendered through a petition must be supported by necessary documents, where applicable, duly verified.
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