4.46.5.7.2 Key Points to Consider and Verify in Preparing an Unagreed Issue Report.4.46.5.7.1 Types of Examination Reports Based on Agreement.4.46.5.6.2 Closing Agreements - TEFRA/Bipartisan Budget Act (BBA) Partnership Considerations.4.46.5.6.1 Closing Agreement - Joint Committee Aspects.4.46.5.5 Management Involvement in the Issue Resolution Process.4.46.5.4.3.3 LB&I Published Guidance Recommendations.4.46.5.4.3 Generic Issue Resolution Tools.4.46.5.4.2.4 Accelerated Issue Resolution (AIR).4.46.5.4.2.3 Settlement Offers and Closing Agreements Where Appeals has Effected a Settlement.4.46.5.4.2.1 Technical Advice Memorandums.4.46.5.4.2 Taxpayer-Specific Post-Filing Issue Resolution Tools.4.46.5.4.1.4 Private Letter Rulings and Determination Letters.4.46.5.4.1.3 Compliance Assurance Process (CAP).4.46.5.4.1.2 Advance Pricing Agreements (APA).4.46.5.4.1 Taxpayer-Specific Pre-Filing Resolution Tools.4.46.5.1.4 Program Management and Review.
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