{"abstract":"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.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/09/16/2015-23278.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 55538","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on September 14, 2015.","disposition_notes":null,"docket_ids":["TD 9738"],"dockets":[],"document_number":"2015-23278","effective_on":"2015-09-14","end_page":55543,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/09/16/2015-23278.xml","html_url":"https://www.federalregister.gov/documents/2015/09/16/2015-23278/clarification-of-the-coordination-of-the-transfer-pricing-rules-with-other-code-provisions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-23278?publication_date=2015-09-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-09-16/2015-23278/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":2107,"last_updated":"2026-09-22 00:15:09 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-09-16/pdf/2015-23278.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-23278.pdf?1442243722","publication_date":"2015-09-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/09/16/2015-23278.txt","regulation_id_number_info":{"1545-BM72":{"issue":"201510","html_url":"https://www.federalregister.gov/regulations/1545-BM72/clarification-of-general-guidance-under-the-arm-s-length-standard-and-best-method-rule","title":"Clarification of General Guidance Under the Arm's Length Standard and Best Method Rule","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201510&RIN=1545-BM72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM72"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM72/clarification-of-general-guidance-under-the-arm-s-length-standard-and-best-method-rule","title":"Clarification of General Guidance Under the Arm's Length Standard and Best Method Rule"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0048","supporting_documents_count":0,"docket_id":"IRS-2015-0048","document_id":"IRS-2015-0048-0001","regulation_id_number":"1545-BM72","title":"Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions (REG-113338-15)","checked_regulationsdotgov_at":"2022-02-17T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":55538,"subtype":null,"title":"Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions","toc_doc":"Coordination of Transfer Pricing Rules with Other Code Provisions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":80}