Internal Revenue Bulletin: 2004-15 |
April 12, 2004 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- REG-153172-03
- REG-167265-03
- Announcement 2004-25
- Announcement 2004-26
- Background
- Advance Pricing Agreements
- The APA Program
- The APA Process
- Model APA at Attachment A [§ 521(b)(2)(B)]
- The Current APA Office Structure, Composition, and Operation
- APA Program Statistical Data [§ 521(b)(2)(C)
and (E)]
- TABLE 1: APA APPLICATIONS, EXECUTED APAs, AND PENDING APAs
- TABLE 2: MONTHS TO COMPLETE APAs
- TABLE 3: APA COMPLETION TIME - MONTHS PER APA
- TABLE 4: RECOMMENDED NEGOTIATING POSITIONS
- TABLE 5: MONTHS TO COMPLETE RECOMMENDED NEGOTIATING POSITIONS
- TABLE 6: RECOMMENDED NEGOTIATING POSITIONS COMPLETION TIME - MONTHS PER APA
- TABLE 7: SMALL BUSINESS TAXPAYER APAs
- TABLE 8: MONTHS TO COMPLETE SMALL BUSINESS TAXPAYER APAs
- TABLE 9: INDUSTRIES COVERED
- Trades or Businesses [§ 521(b)(2)(D)(i)]
- Covered Transactions [§ 521(b)(2)(D)(ii)]
- Business Functions Performed and Risks Assumed [§ 521(b)(2)(D)(ii)]
- Related Organizations, Trades, or Businesses Whose Prices or Results are Tested to Determine Compliance with APA Transfer Pricing Methods [§ 521(b)(2)(D)(iii)]
- Transfer Pricing Methods and the Circumstances Leading to the Use of Those Methods [§ 521(b)(2)(D)(iv)]
- Critical Assumptions [§ 521(b)(2)(D)(v)]
- Sources of Comparables, Selection Criteria, and the Nature of Adjustments to Comparables and Tested Parties [§ 521(b)(2)(D)(v), (vi), and (vii)]
- Nature of Ranges and Adjustment Mechanisms [§ 521(b)(2)(D)(viii)-(ix)]
- APA Term and Rollback Lengths [§ 521(b)(2)(D)(x)]
- Nature of Documentation Required [§ 521(b)(2)(D)(xi)]
- Approaches for Sharing of Currency or Other Risks [§ 521(b)(2)(D)(xii)]
- Efforts to Ensure Compliance with APAs [§ 521(b)(2)(F)]
- Announcement 2004-29
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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