Advance ruling void for fraud or misrepresentation, restoring tax provisions' applicability with specified temporal exclusion. The Board for Advance Rulings may declare an advance ruling void ab initio if it finds the ruling was obtained by fraud or misrepresentation; thereafter the Act applies to the applicant as if the ruling had never been made, excluding the period from the date of the advance ruling to the date of the Board's order, and a copy of the order is sent to the applicant and the Principal Commissioner or Commissioner.