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TREAS/IRS RIN: 1545-BR72 Publication ID: 2026 
Title: ●Simplified and Streamlined Approach  
Abstract:

Proposed regulations under section 482 providing simplified and streamlined transfer pricing rules for certain controlled transactions involving baseline marketing and distribution activities.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 482   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2026 
Additional Information: REG-112062-25 (NPRM) Drafter attorney: Allison Rasko (202) 317-6801 Reviewing attorney: Zeb Kelley (202) 317-5447 Treasury attorney: Chris Bello (202) 622-1762 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Allison L. Rasko
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579 ,
Washington, DC 20224
Phone:202 317-6801
Email: allison.l.rasko@irscounsel.treas.gov