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I added this information as sourced from the APA Program's "Announcement and Report Concerning Advance Pricing Agreements," March 31, 2006. It links from the Transfer Pricing page. More to come.
I found it very useful. But it would be good to expand the acronym LMSB (which has recently been renamed by the IRS to something new). Jra (talk) 08:18, 3 November 2010 (UTC)[reply]