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| TREAS/IRS | RIN: 1545-BK70 | Publication ID: Spring 2014 |
| Title: Clarification of the Meaning of the Arm's-Length Standard for Transfer Pricing Purposes (Temporary) | |
| Abstract: This temporary 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: Final Rule Stage |
| Major: No | Unfunded Mandates: No |
| 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 |
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Timetable:
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| 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: None |
| Federalism: No | |
| Included in the Regulatory Plan: No | |
| RIN Data Printed in the FR: No | |
| Related RINs: Related to 1545-BK69 | |
|
Agency Contact: My V. Vo Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room MA2, Washington, DC 20224 Phone:202 435-5265 Fax:202 622-5267 Email: my.v.vo@irscounsel.treas.gov |
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