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TREAS/IRS RIN: 1545-BB31 Publication ID: Fall 2008 
Title: Treatment of Services Under Section 482 
Abstract: These final regulations amend the rules for allocation of income and deductions with respect to services between members of a group of controlled entities, pursuant to section 482. 
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   
Legal Authority: 26 USC 7805    26 USC 482   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/10/2003  68 FR 53447   
Second NPRM  08/04/2006  71 FR 44247   
Second NPRM Comment Period End  11/02/2006    
Final Action  12/00/2008    
Additional Information: REG-146893-02 Drafting attorney: Carol Tan (202) 435-5265 Reviewing attorney: Christopher J. Bello (202) 435-5257 Treasury attorney: David Ernick (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 
Related RINs: Related to 1545-BC52, Related to 1545-AY38 
Agency Contact:
Carol B Tan
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 435-5265
Fax:202 435-5267
Email: carol.b.tan@irscounsel.treas.gov