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TREAS/IRS | RIN: 1545-BM72 | Publication ID: Fall 2015 |
Title: ●Clarification of General Guidance Under the Arm's Length Standard and Best Method Rule | |
Abstract:
The temporary regulations under section 482 will clarify general guidance under the arm's length standard and best method rule. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.482-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0482 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-113338-15 Drafting Attorney: Frank W. Dunham (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-BL87 | |
Agency Contact: Frank W. Dunham III Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Fax:202 317-5480 Email: frank.w.dunham@irscounsel.treas.gov |