# United States Dollar Approximate Separate Transactions Method
> **IRS** · Final regulation. · Published 2007-03-30 · Effective 2007-03-30 · 72 FR 15043
## Document
- **Document number:** E7-5857
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 15043
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-03-30
- **Effective date:** 2007-03-30
- **Treasury docket:** TD 9320
## Abstract

This document contains final regulations which provide the translation rates that must be used when translating into dollars certain items and amounts transferred by a qualified business unit (QBU) to its home office or parent corporation for purposes of computing dollar approximate separate transactions method (DASTM) gain or loss. This regulation is necessary to provide guidance under section 985 regarding the proper translation rates that must be used under the DASTM method. Taxpayers affected by these regulations are taxpayers with QBUs required to use the DASTM method of accounting described in Sec. 1.985-3.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/03/30/E7-5857/united-states-dollar-approximate-separate-transactions-method)
---
*AI Analytics · CC0 1.0*