What US IRS Section 482 Transfer Pricing Regulations - Arm's Length Standard for Intercompany Transactions requires
Section 482 of the Internal Revenue Code and the accompanying Treasury Regulations (26 C.F.R. § 1.482-1 to -9) require that intercompany transactions between related parties be priced at arm's length - the price that would be charged in an uncontrolled transaction. Taxpayers with controlled transactions of USD 10M+ must maintain contemporaneous documentation under the penalty of gross valuation misstatement penalties (40% on underpayment of tax).
Pillar: Tax & Transfer Pricing · Authority: U.S. Internal Revenue Service / Treasury Regulations · Version: 1.0.0 · Last updated:
Primary source: https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.482-1
SHA-256 integrity: d2a041cd5020ed46a7ae1ef942cd439d684b959e737503329a871d7d4848524a
Primary Citations — 5 traced to source
- {"title":"Internal Revenue Code Section 482 - Allocation of Income and Deductions","url":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section482&num=0&edition=prelim","section":"IRC § 482 - Arm's length standard; IRS reallocation authority"}
- {"title":"Treasury Regulations Section 1.482-1 - Allocation of Income and Deductions Among Taxpayers","url":"https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.482-1","section":"§§ 1.482-1 to 1.482-9 - Best method rule; comparability; transaction type methods"}
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