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TREAS/IRS RIN: 1545-BI87 Publication ID: Spring 2016 
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 U.S.C. 482    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
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