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TREAS/IRS RIN: 1545-AI16 Publication ID: Spring 2011 
Title: FSC Transfer Pricing Rules, Distributions, Dividends Received, Deduction, and Other Special Rules for FSC 
Abstract: The regulations provide rules for application of the FSC (Foreign Sales Corporation) transfer pricing rules, distributions, dividends received, deductions, and other special FSC provisions. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 925 and 927    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/03/1987  52 FR 6467   
NPRM Comment Period End  05/02/1987    
Next Action Undetermined  To Be Determined    
Additional Information: REG-209015-86 (INTL-153-86) Drafting attorney: Adam T. Obrien (202) 435-5265 Reviewing attorney: Christopher J. Bello (202) 435-5265 Treasury attorney: Douglas Giblen (202) 622-1754 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:
Adam T. Obrien
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 435-5265
Email: adam.t.obrien@irscounsel.treas.gov