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26 C.F.R. 26 CFR--PART 1.482-2

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-2

View Printed Federal Register page 71 FR 44484 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44484

Effective Date(s): January 1, 2007

Par. 6. Section 1.482–2 is amended as follows:

1. Paragraph (b) is revised.

2. Paragraph (e) is added.

The addition and revision read as follows:

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

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(b) Rendering of services. [Reserved] For further guidance, see §1.482–2T(b).

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(e) Effective date. [Reserved] For further guidance, see §1.482–2T(e).