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26 C.F.R. 26 CFR--PART 1.482-0

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-0

View Printed Federal Register page 71 FR 44479 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44479

Effective Date(s): January 1, 2007

Par. 2. Section 1.482–0 is amended as follows:

1. The section heading is revised.

2. The entries for 1.482–1(a)(1), (b)(2)(i), (d)(3)(ii)(C), (d)(3)(v), (f)(2)(ii)(A), (f)(2)(ii)(B), (g)(4)(iii), (i) and (j) are revised.

3. The entries for §1.482–2(b) are revised.

4. The entries for §1.482–4(f)(3), (f)(4) and (f)(5) are revised and new entries for §1.482–4(f)(6) and (f)(7) are added.

5. The entries for 1.482–6(c)(2)(ii)(B)(1), (c)(2)(ii)(D), (c)(3)(i)(A), (c)(3)(i)(B) and (c)(3)(ii)(D) are revised and the entry for 1.482–6(d) is added.

6. The entry for 1.482–8(a) is revised.

7. The entries for 1.482–9 are added.

The additions and revisions read as follows:

§ 1.482-0   Outline of regulations under section 482.

                   *                 *                 *                 *                 *

§1.482–1  Allocation of income and deductions among taxpayers.

(a)(1) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(a)(1).

                   *                 *                 *                 *                 *

(b)  *  *  *

(2)  *  *  *

(i) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(b)(2)(i).

                   *                 *                 *                 *                 *

(d)  *  *  *

(3)  *  *  *

(ii)  *  *  *

(C) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(d)(3)(ii)(C).

(v) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(d)(3)(v).

                   *                 *                 *                 *                 *

(f)  *  *  *

(2)  *  *  *

(ii)  *  *  *

(A) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(f)(2)(ii)(A).

(iii)  *  *  *

(B) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(f)(2)(iii)(B).

                   *                 *                 *                 *                 *

(g)  *  *  *

(4)  *  *  *

(iii) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(g)(4)(iii).

                   *                 *                 *                 *                 *

(i) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(i).

                   *                 *                 *                 *                 *

(j) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–1T(j).

§1.482–2  Determination of taxable income in specific situations.

                   *                 *                 *                 *                 *

(b) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–2T(b).

                   *                 *                 *                 *                 *

§1.482–4  Methods to determine taxable income in connection with a transfer of intangible property.

                   *                 *                 *                 *                 *

(f)  *  *  *

(3) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–4T(f)(3).

(4) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–4T(f)(4).

(5) Consideration not artificially limited.

(6) Lump sum payments

(i) In general.

(ii) Exceptions.

(iii) Example.

(7) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–4T(f)(7).

§1.482–6  Profit split method.

                   *                 *                 *                 *                 *

(c)  *  *  *

(2)  *  *  *

(ii)  *  *  *

(B)  *  *  *

(1) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–6T(c)(2)(ii)(B)(1).

                   *                 *                 *                 *                 *

(D) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–6T(c)(2)(ii)(D).

(3)  *  *  *

(i)  *  *  *

(A) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–6T(c)(3)(i)(A).

(B) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–6T(c)(3)(i)(B).

(ii)  *  *  *

(D) [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–6T(c)(3)(ii)(D).

                   *                 *                 *                 *                 *

(d) Effective date. [Reserved] For further guidance, see §1.482–0T, the entry for §1.482–6T(d).

§1.482–8  Examples of the best method rule.

(a) Introduction.

                   *                 *                 *                 *                 *

§1.482–9  Methods to determine taxable income in connection with a controlled services transaction. [Reserved]

For further guidance, see §1.482–0T, the entries for §1.482–9T.