id	keyword
iiclr-17757	rev
iiclr-17757	tax
iiclr-17757	taxpayer
iiclr-17757	proc
iiclr-17757	irs
iiclr-17757	states
iiclr-17757	apa
iiclr-17757	i.r.b
iiclr-17757	request
iiclr-17757	united
iiclr-17757	ruling
iiclr-17757	information
iiclr-17757	supra
iiclr-17757	note
iiclr-17757	oecd
iiclr-17757	section
iiclr-17757	income
iiclr-17757	authority
iiclr-17757	c.b
iiclr-17757	u.s
iiclr-17757	united states
iiclr-17757	foreign
iiclr-17757	plr
iiclr-17757	aid
iiclr-17757	treaty
iiclr-17757	advance
iiclr-17757	transaction