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26 C.F.R. 26 CFR--PART 1.482-1

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-1

View Printed Federal Register page 71 FR 44481 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44481

Effective Date(s): January 1, 2007

Par. 4. Section 1.482–1 is amended as follows:

1. Paragraphs (a)(1), (b)(2)(i), (d)(3)(ii)(C) Example 3, (d)(3)(v), (f)(2)(ii)(A), (f)(2)(iii)(B), (g)(4)(i), (g)(4)(iii) and paragraph (i) are revised.

2. Paragraph (d)(3)(ii)(C) Examples 4 through 6 are added.

3. Paragraph (j)(6) is added.

The addition and revisions read as follows:

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

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

                   *                 *                 *                 *                 *

(b)  *  *  * (1)  *  *  *

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

                   *                 *                 *                 *                 *

(d)  *  *  *

(3)  *  *  *

(ii)  *  *  *

(C)  *  *  *

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

Examples 4 through 6. [Reserved] For further guidance, see 1.482–1T(d)(3)(ii)(C) Examples 4 through 6.

                   *                 *                 *                 *                 *

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

                   *                 *                 *                 *                 *

(f)  *  *  *

(2)  *  *  *

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

                   *                 *                 *                 *                 *

(iii)  *  *  *

(B) [Reserved] For further guidance, see §1.482–1T(f)(3)(iii)(B).

                   *                 *                 *                 *                 *

(g)  *  *  *

(4)  *  *  * (i)  *  *  * [Reserved] For further guidance, see §1.482–1T(g)(4)(i).

(iii)  *  *  *

Example 1. [Reserved] For further guidance, see §1.482–1T(g)(4)(iii), Example 1.

                   *                 *                 *                 *                 *

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

(j)  *  *  *

(6) [Reserved] For further guidance, see §1.482–1T(j)(6).