Transcription of Procedures for Advance Pricing Agreements DEFINITIONS ...
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Procedures for Advance Pricing Agreements DEFINITIONS ...
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. DISCLOSURE SECTION 10. EFFECT ON OTHER DOCUMENTS SECTION 11. EFFECTIVE DATE SECTION 12. PAPERWORK REDUCTION ACT SECTION 13. DRAFTING INFORMATION APPENDIX. APA REQUEST REQUIREMENTS 2 SECTION 1. PURPOSE, BACKGROUND, RULES OF CONSTRUCTION, AND DEFINITIONS .
Accelerated competent authority procedure (see section 4.01 of Rev. Proc. 2015-40) ACAP request . A request filed under section 4.01 of Rev. Proc. 2015-40 to include ACAP years in a
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Witnesses: Competency, Examination, and Impeachment, Competent, Authority, MANUAL ON EFFECTIVE MUTUAL AGREEMENT, Manual on Effective Mutual Agreement Procedures, Procedures, Plant and Equipment Safety Procedures, II Acceptable Means of Compliance to, OF THE JUDGE ADVOCATE, OF THE JUDGE ADVOCATE GENERAL JAGMAN, Of the Judge Advocate General