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26 C.F.R. 26 CFR--PART 1.482-6

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-6

View Printed Federal Register page 71 FR 44486 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44486

Effective Date(s): January 1, 2007

Par. 10. Section 1.482–6 is amended by revising paragraphs (c)(2)(ii)(B)(1), (c)(2)(ii)(D), (c)(3)(i)(A), (c)(3)(i)(B), and (c)(3)(ii)(D) to read as follows:

The revisions and addition read as follows:

§ 1.482-6   Profit split method.

                   *                 *                 *                 *                 *

(c)  *  *  *

(2)  *  *  *

(ii)  *  *  *

(B)  *  *  * (1)  *  *  * [Reserved] For further guidance, see §1.482–6T(c)(2)(ii)(B)(1).

                   *                 *                 *                 *                 *

(D) [Reserved] For further guidance, see §1.482–6T(c)(2)(ii)(D).

                   *                 *                 *                 *                 *

(3)  *  *  *

(i)  *  *  *

(A) [Reserved] For further guidance, see §1.482–6T(c)(3)(i)(A).

(B) [Reserved] For further guidance, see §1.482–6T(c)(3)(i)(B).

(ii)  *  *  *

(D) [Reserved] For further guidance, see §1.482–6T(c)(3)(ii)(D).

                   *                 *                 *                 *                 *