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    <description>The regulation vests authority to initiate appellate proceedings against an advance ruling in the office of the Principal Commissioner or Commissioner, permitting that officer to file an appeal pursuant to the statutory advance ruling appeal provision.</description>
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      <description>The regulation vests authority to initiate appellate proceedings against an advance ruling in the office of the Principal Commissioner or Commissioner, permitting that officer to file an appeal pursuant to the statutory advance ruling appeal provision.</description>
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