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TREAS/IRS | RIN: 1545-BO45 | Publication ID: Fall 2018 |
Title: Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | |
Abstract:
This document will finalize proposed regulations under section 482 clarifying the coordination of the transfer pricing rules with other Code and regulatory provisions. The proposed regulations were published in the Federal Register on September 16, 2015, as part of REG-139483-13, RIN 1545-BL87. |
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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 |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.482-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 482 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-113338-15 Drafting attorney: Lindbergh U. Chatman (202) 317-6939 Reviewing attorney: Chris Bello (202) 317-6939 Treasury attorney: Brian Jenn (202) 622-5967 | |
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 | |
Related RINs: Related to 1545-BL87, Related to 1545-BM72 | |
Agency Contact: Ulysses L. Chatman Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-4432 Email: lindbergh.u.chatman@irscounsel.treas.gov |