Chapter 7 : Advance Rulings |
76. Purpose of advance rulings
78. Private rulings and class rulings
79. Applications for advance rulings
80. Rejection of application for advance ruling
82. Binding effect of advance rulings
83. Applicability of advance rulings
85. Subsequent changes in tax law
86. Withdrawal or modification of advance rulings
87. Publication of advance rulings
88. Non-binding private opinions
90. Procedures and guidelines for advance rulings