Part II. APMA Program — Internal Revenue Bulletin 2013-16

[Pub. L. 106–170 § 521(b)(2)(C) and (E)]

The statistical information required under § 521(b)(2)(C) and (E) is presented below, in either table or graphical format. The 126 APA applications received during 2012 represented a significant increase from 2011, when 96 applications were submitted, but short of the all-time high of 144 submissions received in 2010. With the additional resources and added efficiencies from its recent restructuring, APMA expects APAs to continue to be attractive to taxpayers and applications to continue to trend upwards in 2013.

Table 1: APA Applications Filed § 521(b)(2)(C)(i)

	Unilateral	Bilateral	Multilateral	Total
Filed 1991–2011				16192
Filed in 2012	24	101	1	126
Total Filed 1991–2012				1745

2 The first APA Statutory Report, which compiled APA data from 1991–1999, did not report the cumulative number of applications for those years by submission type, so the cumulative totals before 2012 that include that data cannot be reported in that manner.

2013–16 I.R.B. 914 April 15, 2013

Table 2: Executed and Pending APAs § 521(b)(2)(C)(ii-vi)

	Unilateral	Bilateral	Multilateral	Total
Total Executed 1991–2011	413	589	13	1015
Total Executed in 2012	37	103	0	140
Total Executed 1991–2012	450	692	13	1155

Total Pending	74	316	1	391

Renewals Executed in 2012	28	55	0	83
Renewals Pending	38	143	1	182

April 15, 2013 915 2013–16 I.R.B.

Table 3: APAs Revoked or Cancelled and Withdrawn § 521(b)(2)(C)(vii)

	Unilateral	Bilateral	Multilateral	Total
Revoked or Cancelled 2012	0	0	0	0
Total Revoked or Cancelled 1991–2012				11

APA Applications Withdrawn in 2012	2	4	0	6
Total APA Applications Withdrawn 1991–2012				180

Table 4: APAs Finalized or Renewed by Industry § 521(b)(2)(C)(viii)

Industry

Manufacturing	59
Wholesale/Retail Trade	49
Management	11
Services	10
Finance, Insurance and Real Estate	7
Natural Resources and Transportation	4

2013–16 I.R.B. 916 April 15, 2013

Table 4a: Manufacturing APAs Finalized or Renewed

Manufacturing

Computer and Electronic Products	18
Chemicals	11
Transportation Equipment	8
Electrical Equipment, Appliances and Components	6
Other Manufacturing	16

Table 4b: Wholesale/Retail Trade APAs Finalized or Renewed

Wholesale/Retail Trade

Merchant Wholesalers, Durable Goods	31
Merchant Wholesalers, Nondurable Goods	13
Retail Trade	5

April 15, 2013 917 2013–16 I.R.B.