Exclusion of advance ruling application periods from statutory time computations after Authority proceedings conclude. The amendment adds two exclusionary clauses to the Explanation affecting computation of statutory time: one excluding the period from filing an ... Summary
Exclusion of advance ruling application periods from statutory time computations after Authority proceedings conclude.
The amendment adds two exclusionary clauses to the Explanation affecting computation of statutory time: one excluding the period from filing an application before the Authority for Advance Rulings until the Commissioner receives the order rejecting the application, and the other excluding the period from filing the application until the Commissioner receives the advance ruling pronounced by the Authority.
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