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Procedures for Advance Pricing Agreements …

1 Procedures for Advance Pricing Agreements Internal Revenue Code 482: Allocation of income and deductions among taxpayers Rev. Proc. 2015-41 SECTION 1. PURPOSE, BACKGROUND, RULES OF CONSTRUCTION AND DEFINITIONS SECTION 2. SCOPE AND GENERAL APPLICATION SECTION 3. Procedures FOR FILING APA REQUESTS SECTION 4. ACTIONS ON APA REQUESTS SECTION 5. COORDINATION WITH REV. PROC. 2015-40 AND ROLLBACKS .. SECTION 6. LEGAL EFFECT OF AN APA SECTION 7. ADMINISTERING AN APA SECTION 8. RENEWING AN APA SECTION 9.

2 SECTION 1. PURPOSE, BACKGROUND, RULES OF CONSTRUCTION, AND DEFINITIONS .01 Purpose and Background.This revenue procedure provides guidance on the process of requesting and obtaining advance pricing agreements from the Advance

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