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TREAS/IRS RIN: 1545-BI87 Publication ID: Fall 2010 
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. 
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 USC 482    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-134209-09 Drafting attorney: Gregory A. Spring (202) 435-5157 Reviewing attorney: Carol B. Tan (202) 435-5159 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:
Gregory A. Spring
Attorney
Department of the Treasury
Internal Revenue Service
MA2-230, 2nd Floor, 799 9th Street NW.,
Washington, DC 20229
Phone:202 435-5157
Fax:202 435-5267
Email: gregory.a.spring@irscounsel.treas.gov