SPECIAL ANNOUNCEMENT
Internal Revenue Bulletin 2007-12 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2007–31, page 769. This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2006. 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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