Announcement 2002-40

United States. Internal Revenue Bulletin, April, 2002 by Anonymous

Announcement and Report Concerning Advance Pricing Agreements

March 29, 2002

This Announcement is issued pursuant to (section) 521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999, requiring that the Secretary of the Treasury annually report to the public concerning Advance Pricing Agreements (APAs) and the APA Program. The first report, in Announcement 2000-35 (2000-1 C.B. 922), covered calendar years 1991 through 1999. The second report, in Announcement 2001-32 (2001-17 LR.B. 1113), described the experience of the APA Program during calendar year 2000. This third report describes the experience of the APA Program during calendar year 2001 consistent with the mandate of (section) 521(b). This document does not provide general...

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