Internal Revenue Bulletin:  2005-16 

April 18, 2005 

SPECIAL ANNOUNCEMENT


Table of Contents

Announcement 2005-27 Announcement 2005-27

This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2004. This document does not provide guidance regarding the application of the arm’s length standard; rather, it reports on the structure and activities of the APA program.


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