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Internal Revenue Bulletin:  2010-15 

April 12, 2010 


Table of Contents

ANNOUNCEMENT 2010-21 Announcement 2010-21

This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2009. 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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