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Introduction

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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▸Contents — Internal Revenue Bulletin 2008-23

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