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

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-2T

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. 7. Section 1.482–2T is added to read as follows:

§ 1.482-2T   Determination of taxable income in specific situations (temporary).

(a) [Reserved] For further guidance, see §1.482–2(a).

(b) Rendering of services. For rules governing allocations under section 482 to reflect an arm's length charge for controlled transactions involving the rendering of services, see §1.482–9T.

(c) [Reserved] For further guidance, see §1.482–2(c).

(d) [Reserved] For further guidance, see §1.482–2(d).

(e) Effective date—(1) In general. The provision of paragraph (b) of this section is generally applicable for taxable years beginning after December 31, 2006.

(2) Election to apply regulation to earlier taxable years. A person may elect to apply the provisions of paragraph (b) of this section to earlier taxable years in accordance with the rules set forth in §1.482–9T(n)(2).

(3) Expiration date. The applicability of §1.482–2T expires on or before July 31, 2009.