United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2015_register executive 2018-02-26 article Rules and Regulations D09002ee1c7f71fe4 D09002ee1c7f72053 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains temporary regulations that clarify the coordination of the application of the arm's length standard and the best method rule under section 482 of the Internal Revenue Code (Code) in conjunction with other provisions of the Code. The text of the temporary regulations also serves in part as the text of the proposed regulations (REG-139483-13) published in the Proposed Rules section of this issue of the Federal Register. This document also contains final regulations that add cross-references in the existing final regulations under section 482 to relevant sections of these temporary regulations. 80 FR 55538 https://www.govinfo.gov/app/details/FR-2015-09-16/2015-23278 2015-23278 fr16se15-7 RIN 1545-BM72 4830-01-P TD 9738 https://www.govinfo.gov/app/details/FR-2015-09-16/2015-23278 https://www.govinfo.gov/content/pkg/FR-2015-09-16/html/2015-23278.htm https://www.govinfo.gov/content/pkg/FR-2015-09-16/pdf/2015-23278.pdf Income Taxes Reporting and Recordkeeping Requirements 6 p. 55538 55543 80 FR 55538 Title 26 Part 1 26 CFR Part 1 RIN 1545-BM72 Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions; Federal Register Vol. 80, Issue RULE 2015-23278 DEPARTMENT OF THE TREASURY Internal Revenue Service 2015-09-14 TD 9738 4830-01-P 2015-23278 Final and temporary regulations.

This document contains temporary regulations that clarify the coordination of the application of the arm's length standard and the best method rule under section 482 of the Internal Revenue Code (Code) in conjunction with other provisions of the Code. The text of the temporary regulations also serves in part as the text of the proposed regulations (REG-139483-13) published in the Proposed Rules section of this issue of the Federal Register. This document also contains final regulations that add cross-references in the existing final regulations under section 482 to relevant sections of these temporary regulations.

Effective date: These regulations are effective on September 14, 2015. Frank W. Dunham III, (202) 317-6939 (not a toll-free call). Income Taxes Reporting and Recordkeeping Requirements Coordination of Transfer Pricing Rules with Other Code Provisions , Vol. 80, no. 179 Office of the Federal Register, National Archives and Records Administration 2015-09-16 continuing daily deposited born digital 221 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2015-09-16 P0b002ee198946c17 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr16se15 https://www.govinfo.gov/app/details/FR-2015-09-16 https://www.govinfo.gov/content/pkg/FR-2015-09-16/pdf/FR-2015-09-16.pdf https://www.govinfo.gov/content/pkg/FR-2015-09-16/xml/FR-2015-09-16.xml fdlp 55503 55714 DGPO 2018-02-26 2024-06-02 FR-2015-09-16 machine generated eng FR FR-2015-09-16 80 179