# Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions
> **IRS** · Final and temporary regulations. · Published 2015-09-16 · Effective 2015-09-14 · 80 FR 55538
## Document
- **Document number:** 2015-23278
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 55538
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-09-16
- **Effective date:** 2015-09-14
- **Treasury docket:** TD 9738
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/16/2015-23278/clarification-of-the-coordination-of-the-transfer-pricing-rules-with-other-code-provisions)
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