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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