SPECIAL ANNOUNCEMENT
Internal Revenue Bulletin 2003-15 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2003–19, page 723. This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2002. This document does not provide guidance regarding the application of the arm’s length standard; rather, it reports on the structure and activities of the APA program.
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