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Training Materials

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
Page Last Reviewed or Updated: 2012-08-02

© 2012 IRS