Grouping Rules for Foreign Sales Corporation Transfer Pricing
other · IRS · Rule · Published 2001-03-06 · Effective 2001-03-02 · 66 FR 13427
Document
Document number
01-5428
Federal Register citation
66 FR 13427
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-03-06
Effective date
2001-03-02
Treasury docket
TD 8944
Abstract
This document contains final regulations and amendments to temporary regulations that provide guidance to taxpayers that have made an election to be treated as a foreign sales corporation (FSC). These regulations permit the grouping of transactions for purposes of applying the administrative pricing (including marginal costing) rules to determine FSC transfer prices and provide a time for filing for the election to group transactions.