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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 482.—Allocation of Income and Deductions Among Taxpayers

Internal Revenue Bulletin 2004-29 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.482: Allocations of income and deductions among taxpayers.

A revenue procedure describes the manner in which taxpayers may request an advance pricing agreement (“APA”) from the APA Program within the Office of the Associate Chief Counsel (International), the manner in which such a request will be processed by the APA Program, and the effect and

administration of APAs. See Rev. Proc. 2004-40, page 50.

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▸Contents — Internal Revenue Bulletin 2004-29
Internal Revenue Bulletin 2004-29

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