26 C.F.R. 21 CFR--PART 1.482-0T
Title 26 - Internal Revenue
Effective Date(s): January 1, 2007 This section contains major captions for §§1.482–1T, 1.482–2T, 1.482–4T, 1.482–6T, 1.482–8T, and §1.482–9T. §1.482–1T Allocation of income and deductions among taxpayers. (a) In general. (1) Purpose and scope. (2) through (b)(1) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(a)(2) through (b)(1). (b)(2) Arm's length methods. (i) Methods. (b)(2)(ii) through (d)(3)(ii)(B) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(b)(2)(ii) through (c)(3)(ii)(B). (C) Examples. (d)(3)(iii) and (iv) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(d)(3)(iii) and (iv). (v) Property or services. (d)(4) through (f)(2)(i) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(d)(4) through (f)(2)(i). (ii) Allocation based on taxpayer's actual transactions. (A) In general. (f)(2)(ii)(B) through (f)(2)(iii)(A) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(f)(2)(ii)(B) through (f)(2)(iii)(A). (B) Circumstances warranting consideration of multiple year data. (f)(2)(iii)(C) through (g)(3) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(f)(2)(iii)(C) through (g)(3). (4) Setoffs. (i) In general. (g)(4)(ii) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(g)(4)(ii). (iii) Examples. (g)(4)(iii) Example 2 through (h) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(g)(4)(iii) Example 2 through (h). (i) Definitions. (i)(1) through (10) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–1(i)(1) through (10). (j) Effective date. (1) In general. (2) Election to apply regulation to earlier years. (3) Expiration date. §1.482–2T Determination of taxable income in specific situations. (a) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–2(a). (b) Rendering of services. (c) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–2(c). (d) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–2(d). (e) Effective date. (1) In general. (2) Election to apply regulation to earlier years. (3) Expiration date. §1.482–4T Methods to determine taxable income in connection with a transfer of intangible property. (a) through (f)(2) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–4(a) through (f)(2). (3) Ownership of intangible property. (i) Identification of owner. (A) In general. (B) Cost sharing arrangements. (ii) Examples. (4) Contribution to the value of an intangible owned by another. (i) In general. (ii) Examples. (f)(5) and (f)(6) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–4(f)(5) and (f)(6). (7) Effective date. (i) In general. (ii) Election to apply regulation to earlier years. (iii) Expiration date. §1.482–6T Profit split method.
(a) through (c)(2)(ii)(A) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–6(a) through (c)(2)(ii)(A). (B) Comparability. (1) In general. (c)(2)(ii)(B)(2) through (C) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–6(c)(2)(ii)(B)(2) through (C). (D) Other factors affecting reliability. (c)(3)(i) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–6(c)(3)(i). (A) Allocate income to routine contributions. (B) Allocate residual profit. (1) Nonroutine contributions generally. (2) Nonroutine contributions of intangible property. (c)(3)(ii)(A) through (C) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–6(c)(3)(ii)(A) through (C). (D) Other factors affecting reliability. (c)(3)(iii) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–6(c)(3)(iii). (d) Effective date. (1) In general. (2) Election to apply regulation to earlier taxable years. (3) Expiration date. §1.482–8T Examples of the best method rule. (a) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–8(a). (b) [Reserved] For further guidance, see §1.482–0, the entry for §1.482–8(b) (c) Effective date. (1) In general. (2) Election to apply regulation to earlier taxable years. (3) Expiration date. §1.482–9T Methods to determine taxable income in connection with a controlled services transaction. (a) In general. (b) Services cost method (1) In general. (2) Not services that contribute significantly to fundamental risks of business success or failure. (3) Other conditions on application of services cost method. (i) Adequate books and records. (ii) Excluded transactions. (4) Covered services. (i) Specified covered services. (ii) Low margin covered services. (5) Shared services arrangement. (i) In general. (ii) Requirements for shared services arrangement. (A) Eligibility. (B) Allocation. (C) Documentation. (iii) Definition and special rules. (A) Participant. (B) Aggregation. (C) Coordination with cost sharing arrangements. (6) Examples. (c) Comparable uncontrolled services price method. (1) In general. (2) Comparability and reliability considerations. (i) In general. (ii) Comparability. (A) In general. (B) Adjustments for differences between controlled and uncontrolled transactions. (iii) Data and assumptions. (3) Arm's length range. (4) Examples. (5) Indirect evidence of the price of a comparable uncontrolled services transaction. (i) In general. (ii) Example. (d) Gross services margin method. (1) In general. (2) Determination of arm's length price. (i) In general. (ii) Relevant uncontrolled transaction. (iii) Applicable uncontrolled price. (iv) Appropriate gross services profit. (v) Arm's length range. (3) Comparability and reliability considerations. (i) In general. (ii) Comparability. (A) Functional comparability. (B) Other comparability factors. (C) Adjustments for differences between controlled and uncontrolled transactions. (D) Buy-sell distributor. (iii) Data and assumptions. (A) In general. (B) Consistency in accounting. (4) Examples. (e) Cost of services plus method. (1) In general. (2) Determination of arm's length price. (i) In general. (ii) Appropriate gross services profit. (iii) Comparable transactional costs. (iv) Arm's length range. (3) Comparability and reliability considerations. (i) In general. (ii) Comparability. (A) Functional comparability. (B) Other comparability factors. (C) Adjustments for differences between the controlled and uncontrolled transactions. (iii) Data and assumptions. (A) In general. (B) Consistency in accounting. (4) Examples. (f) Comparable profits method. (1) In general. (2) Determination of arm's length result. (i) Tested party. (ii) Profit level indicators. (iii) Comparability and reliability considerations—Data and assumptions—Consistency in accounting. (3) Examples. (g) Profit split method. (1) In general. (2) Examples. (h) Unspecified methods. (i) Contingent-payment contractual terms for services. (1) Contingent-payment contractual terms recognized in general. (2) Contingent-payment arrangement. (i) General Requirements (A) Written contract. (B) Specified contingency. (C) Basis for payment. (ii) Economic Substance and Conduct (3) Commissioner's authority to impute contingent-payment terms. (4) Evaluation of arm's length charge. (5) Examples. (j) Total services costs. (k) Allocation of costs. (1) In general. (2) Appropriate method of allocation and apportionment. (i) Reasonable method standard. (ii) Use of general practices. (3) Examples. (l) Controlled services transaction. (1) In general. (2) Activity. (3) Benefit. (i) In general. (ii) Indirect or remote benefit. (iii) Duplicative activities. (iv) Shareholder activities. (v) Passive association. (4) Disaggregation of Transactions (5) Examples. (m) Coordination with transfer pricing rules for other transactions. (1) Services transactions that include other types of transactions. (2) Services transactions that effect a transfer of intangible property. (3) Services subject to a qualified cost sharing arrangement. (4) Other types of transactions that include controlled services transactions. (5) Examples. (n) Effective date. (1) In general. (2) Election to apply regulations to earlier taxable years. (3) Expiration date.
Amendment from August 04, 2006
21 CFR--PART 1.482-0T
Amendment(s) published August 4, 2006, in 71 FR 44480
§ 1.482-0T Outline of regulations under section 482.
