though 4, provide the IRS with comparative data that may lead the international ex-
aminer to request subsequent Transfer Pricing Information Document Requests.
Specify the following information for the same industrial segment in the United
States as to U.S.-connected products or services for the year under review:
- Gross revenues of the industrial segment in the United States as to U.S.-con-
nected products or services - Operating expenses of the industrial segment in the United States as to U.S.-
connected products or services - Operating income of the industrial segment in the United States as to U.S.-
connected products or services - Gross assets of the industrial segment in the United States as to U.S.-con-
nected products or services, based on identifiable assets.
Amounts provided in items 9 through 12, together with amounts provided in items
5 though 8, provide the IRS with comparative data that may lead the international ex-
aminer to request subsequent Transfer Pricing Information Document Requests.
Signify whether or not you have retained all records pertaining to the transfer pric-
ing documentation:
Yes ______
No ______Treasury Regulation Section 1.6038A-3(g) requires the taxpayer to maintain records
“so long as they may be relevant and material to determine the correct tax treatment.”
29.21 TRANSFER PRICING INFORMATION DOCUMENT REQUEST FOR
ACQUISITIONS
(a) Introduction. A person who is engaged in a merger, consolidation, or merger
transaction (merger transaction) must generally report this merger transaction to the
Federal Trade Commission (FTC) and to the Department of Justice (DOJ). The in-
formation pertaining to this merger transaction should generally be of interest to the
Internal Revenue Service (IRS), as information regarding the merger could address
either or both of the following issues:
1.The reorganization issues of taxability, basis, and carryover of attributes
2.To assess whether, and to what extent, the merger transaction causes parties to
undertake related-party transactions that are properly under IRS scrutiny under
Section 482Transfer pricing issues arise in two contexts in conjunction with FTC–DOJ re-
porting:
1.Erstwhile independent transactions between independent parties may well be-
come related-party transactions, making these transactions subject to IRS
scrutiny as a result of a merger.
2.The report filed with the FTC and DOJ in conjunction with a forthcoming
merger may reveal existing related-party structures that the IRS previously had
no occasion to observe.29.21 TRANSFER PRICING INFORMATION DOCUMENT REQUEST 29 • 33