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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2007-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This Notice Clarifies and Modifies Certain Provisions of the Temporary and Proposed Regulations Under Section 482 of the Code Relating to Controlled Services Transactions, and Section 6662 of the Code Relating to Transfer Pricing Documentation Penalties

Notice 2007–5

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▸Contents — Internal Revenue Bulletin 2007-3

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