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SPECIAL ANNOUNCEMENT

Internal Revenue Bulletin 2006-16 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2006–22, page 779. This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2005. This document does not provide guidance regarding the application of the arm’s length standard. Instead, it reports on the structure and activities of the APA program.

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▸Contents — Internal Revenue Bulletin 2006-16

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