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26 C.F.R. 26 CFR--PART 1.482-4

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-4

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. 8. Section 1.482–4 is amended as follows:

1. Paragraph (f)(3) is revised.

2. Paragraphs (f)(4) and (f)(5) are redesignated as paragraphs (f)(5) and (f)(6), respectively.

3. New paragraphs (f)(4) and (f)(7) are added.

The revision and additions read as follows:

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

                   *                 *                 *                 *                 *

(f)  *  *  *

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

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

                   *                 *                 *                 *                 *

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