federal_register: 2015-23278

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2015-23278 Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions Rule 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. 2015-09-16 2015 9 https://www.federalregister.gov/documents/2015/09/16/2015-23278/clarification-of-the-coordination-of-the-transfer-pricing-rules-with-other-code-provisions https://www.govinfo.gov/content/pkg/FR-2015-09-16/pdf/2015-23278.pdf Treasury Department; Internal Revenue Service 497,254 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.... 1545-BM72

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