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Internal Revenue Bulletin:  2007-12 

March 19, 2007 


Table of Contents

Announcement 2007-31 Announcement 2007-31

This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2006. This document does not provide guidance regarding the application of the arm’s length standard. Instead, it reports on the structure and activities of the APA Program.

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