SECTION 1. PURPOSE
Internal Revenue Bulletin 2008-23 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure modifies Rev. Proc. 2006–9, 2006–1 C.B. 278, which informs taxpayers how to secure an advance pricing agreement (“APA”) from the APA Program within the Office of Associate Chief Counsel (International). This revenue procedure modifies Rev. Proc. 2006–9 to describe further the types of issues that may be resolved in the APA process.
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