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APA Training Materials are not to be relied upon or otherwise cited as precedent by taxpayers. The purpose of these materials is to provide training within the Office of IRS Chief Counsel regarding IRC section 482 and transfer pricing generally. Title Section APA Study Guide A APA Annual Reports B TPM's: Except Cost Sharing C TPM's: Cost Sharing D Global Dealing E Selecting Comparables F Test Periods, Averages, Ranges and Testing Taxpayers' Results G Adjusting Comparables' Results H Penalties I Critical Assumptions J Financial Terrain of Distributors K TP Tool L CC:INTL:Br6 Issues M Drafting APA Documents N Case Analysis O OECD Guidelines P Competent Authority Q Book To Tax R APA Case Management S Foreign Currency Adjustments T Back to APA Program Documentation Section A - Study Guide Document Last Updated APA Study Guide 04/08/03 Study Guide Exhibit A 04/08/03 Study Guide Exhibit B 04/08/03 Study Guide Exhibit C 04/08/03 Study Guide Exhibit D 04/08/03 Study Guide Exhibit E 04/08/03 Study Guide Exhibit F 04/08/03 Study Guide Exhibit G 04/08/03 Section B - APA Annual Reports Document Last Updated APA Annual Report Training 01/25/02 APA Annual Report Graphs 01/25/02 APA Annual TP Report Insert.pdf 01/25/02 Attachment 1 - Submit AR to Primary Reviewer.pdf 01/25/02 Section C - TPMs, Except Cost-Sharing Document Last Updated TPMs (excluding cost sharing) 01/25/02 Supplements to TPM Training.pdf 01/25/02 Section D - TPMs for Cost-Sharing Document Last Updated TPM Cost Sharing 01/25/02 Section E - Global Dealing Document Last Updated Global Dealing Regulations.pdf 01/25/02 Section F - Selecting Comparables Document Last Updated Comparable Selection Data 01/25/02 Section G - Test Periods, Averaging Ranges, and Testing Taxpayer Results Document Last Updated Test Periods Ranges etc 01/25/02 Section H - Adjusting Comparables' Results; Penalties (e.g., Section 6662(e)) Document Last Updated Adjusting Comparables' Results (Including Asset Intensity Adjustment) 10-19-01 01/25/02 Section I - Penalties Document Last Updated Penalties 6662(e) 01/25/02 Section J - Critical Assumptions Document Last Updated APA Critical Assumptions 01/25/02 Section K - Financial Terrain of Distributors and Manufacturers Document Last Updated Financial Terrain of U.S. Manufacturers and Distributors 01/25/02 Financial Terrain Spreadsheets 01/25/02 Section L - TP TOOL Document Last Updated TP Tool Documentation 01/25/02 COMPUSTAT TOOLS 01/25/02 Tpconc01.txt 01/25/02 Tptoolconc070500.txt 01/25/02 Cnberry.txt 01/25/02 Cnopmar.txt 01/25/02 Oneint.txt 01/25/02 Twoint.txt 01/25/02 Memo of Different Versions of CompuStat 01/25/02 Asset Intensity Adjustments for Comparables 01/25/02 Section M - CC:INTL:Br6 Topics Document Last Updated International Branches 01/25/02 Section N - Drafting APA Documents Document Last Updated Drafting APA Document 01/25/02 Section O - Case Analysis and Fact Development Document Last Updated Case Analysis and Fact Development Part I 01/25/02 Case Analysis and Fact Development Part II 01/25/02 Section P - OECD Guidelines Document Last Updated APA Training - OECD Guidelines 01/25/02 Section Q - Competent Authority Issues Document Last Updated Who is Competent Authority? 01/25/02 Section R - Tax v. Book Document Last Updated Book to Tax Issues 01/25/02 Section S - APA Case Management Document Last Updated Case Management Procedures 07/18/05 Case Processing Procedures 09/22/03 Economist Procedures 06/01/04 Section T - Foreign Currency Adjustments Paper Document Last Updated Foreign Currency Adjustments 05/09/02
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Section A - Study Guide
Section B - APA Annual Reports
Section C - TPMs, Except Cost-Sharing
Section D - TPMs for Cost-Sharing
Section E - Global Dealing
Section F - Selecting Comparables
Section G - Test Periods, Averaging Ranges, and Testing Taxpayer Results
Section H - Adjusting Comparables' Results; Penalties (e.g., Section 6662(e))
Section I - Penalties
Section J - Critical Assumptions
Section K - Financial Terrain of Distributors and Manufacturers
Section L - TP TOOL
Section M - CC:INTL:Br6 Topics
Section N - Drafting APA Documents
Section O - Case Analysis and Fact Development
Section P - OECD Guidelines
Section Q - Competent Authority Issues
Section R - Tax v. Book
Section S - APA Case Management
Section T - Foreign Currency Adjustments Paper
Page Last Reviewed or Updated: October 16, 2008