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TREAS/IRS | RIN: 1545-BI87 | Publication ID: Spring 2015 |
Title: Section 482 Services Regulations--Cooperation Rule With Global Dealing Operations | |
Abstract:
Proposed section 1.482-9(m)(6) provides that a controlled services transaction does not include a financial transaction entered into in connection with a global dealing operation as defined in section 1.482-8. |
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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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 482 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134209-09 Drafting attorney: Angela Holland (202) 317-6939 Reviewing attorney: Christopher J. Bello (202) 317-6939 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Angela E. Holland 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: angela.e.holland@irscounsel.treas.gov |