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TREAS/IRS RIN: 1545-BK69 Publication ID: Spring 2014 
Title: Clarification of the Meaning of the Arm's-Length Standard for Transfer Pricing Purposes 
Abstract: This proposed regulation may revise Treasury Regulation sections 1.482-1(b)(1), 1.482-1(c)(2) and 1.482-1(d)(1) to clarify the meaning of the arm's-length standard and how it is to be applied in certain circumstances. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.482-1(b); 26 CFR 1.482-1(c); 26 CFR 1.482-1(d) 
Legal Authority: 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-144355-11 Drafting attorney: Marissa K. Rensen (202) 317-6939 Reviewing attorney: Christopher J. Bello (202) 317-6939 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK70 
Agency Contact:
Marissa K. Rensen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:202 317-5480
Email: marissa.k.rensen@irscounsel.treas.gov

 
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