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TREAS/IRS RIN: 1545-BK70 Publication ID: Fall 2016 
Title: Clarification of the Meaning of the Arm's-Length Standard for Transfer Pricing Purposes (Temporary) 
Abstract: This temporary regulation may revise Treasury Regulation sections 1.482-1(b)(1), 1.482-1(c)(2) and 1.482-1(d)(1) to clarify the meaning of the arm's-length standard and how it is to be applied in certain circumstances. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.482-1(b)    26 CFR 1.482-1(c)    26 CFR 1.482-1(d)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  12/00/2016 
Additional Information: REG-144355-11 Drafting attorney: Marissa K. Rensen (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-BK69 
Agency Contact:
Marissa K. Rensen
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:202 317-5480