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.
Back to APA Program Documentation
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