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SPECIAL ANNOUNCEMENT

Internal Revenue Bulletin 2005-16 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2005–27, page 918. This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2004. 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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▸Contents — Internal Revenue Bulletin 2005-16
Internal Revenue Bulletin 2005-16

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