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TREAS/IRS RIN: 1545-BM72 Publication ID: Fall 2015 
Title: ●Clarification of General Guidance Under the Arm's Length Standard and Best Method Rule 
Abstract:

The temporary regulations under section 482 will clarify general guidance under the arm's length standard and best method rule.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.482-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0482   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-113338-15 Drafting Attorney: Frank W. Dunham (202) 317-6939 Reviewing Attorney: Christopher J. Bello (202) 317-6939 Treasury Attorney: Brian Jenn (202) 622-5967 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL87 
Agency Contact:
Frank W. Dunham III
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:202 317-5480
Email: frank.w.dunham@irscounsel.treas.gov