1545-BL87 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Treatment of Certain Property Transfers to Foreign Corporations

The final regulations will provide guidance under section 367 of the Internal Revenue Code (Code) addressing the transfer of property to certain foreign corporations. Final regulations under section 482 will also provide guidance clarifying the coordination of the arm's-length standard and the best method rule with other provisions of the code.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 0367 26 U.S.C. 0482 No NPRM 09/16/2015 80 FR 55568 NPRM; Correction 11/04/2015 80 FR 68288 NPRM Comment Period End 12/15/2015 Notice of Public Hearing 01/20/2016 81 FR 3069 Notice of Public Hearing; Correction 02/01/2016 81 FR 5060 Final Rule 12/00/2016 REG-139483-13 Drafting attorneys: Ryan A. Bowen (202) 317-6937. Reviewing attorney: Robert Williams Jr. (202) 317-6937. Treasury attorneys: Brenda Zent (202) 622-6894 and Brian Jenn (202) 622-5967 CC:INTL No None No No No 1545-BM72 Related to Ryan Bowen Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 ryan.bowen@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224 Robert Williams B. Jr. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 robert.williams@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4567, Washington DC 20224