# Grouping Rules for Foreign Sales Corporation Transfer Pricing
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-03-06 · Effective 2001-03-02 · 66 FR 13427
## Document
- **Document number:** 01-5428
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 13427
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/03/06/01-5428/grouping-rules-for-foreign-sales-corporation-transfer-pricing)
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