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TREAS/IRS RIN: 1545-BO45 Publication ID: Fall 2022 
Title: Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions 

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.

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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 482   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/16/2015  80 FR 55568   
NPRM Comment Period End  12/15/2015 
Final Action  11/00/2023 
Additional Information: REG-113338-15 (Final) Drafter attorney: Kathleen Arsenault (202) 317-4941 Reviewer attorney: Robert Z. 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 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL87, Related to 1545-BM72 
Agency Contact:
Kathleen Arsenault
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4941