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Directory Results for Revenue Procedure 2000-13 - Guidance on application of Articles 10(2), 23 of US-United Kingdom income tax treaty. This procedure provides guidance on the application of Articles 10(2) and 23 of the United States-United Kingdom income tax to Revenue Procedure 2000-14 - Section 911(d)(4) waiver.. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the