Treasury Department, Internal Revenue Service
This document contains final regulations relating to intercompany transfer pricing under section 482 of the Internal Revenue Code. These regulations reflect the changes made to section 482 by the Tax Reform Act of 1986, and provide guidance implementing the amendment.
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FEDERAL REGISTER Published daily, Monday through Friday, (not published on Saturdays, Sundays, or on official holidays), by the Office of the Federal Register, National Archives and Records Administration, Washington, DC 20408, under the Federal Register Act (49 Stat. 500, as amended; 44 U.S.C. Ch. 15) and the regulations of the Administrative Committee of the Federal Register (1 CFR Ch. I). Distribution is made only by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
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