IRS Promulgates Final Regulations on Disclosure of Return Information to U.S. Customs Service

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Wednesday, January 1, 1997
Author: 
Bruce Zagaris
Volume: 
13
Issue: 
1
21-23
Abstract: 
On December 17, 1996, the Internal Revenue Service (IRS) issued final regulations to enact the law implementing the North American Free Trade Agreement that authorizes the IRS to disclose certain tax data to the U.S. Customs Service. The final regulations adopt the proposed regulations without revision ... [more]