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26 C.F.R. 26 CFR--PART 1.482-8

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-8

View Printed Federal Register page 71 FR 44487 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44487

Effective Date(s): January 1, 2007

Par. 12. Section 1.482–8 is amended as follows:

1. Designating the undesignated introductory text as paragraph (a) and adding a paragraph heading.

2. Adding paragraph (b) designation, heading, and Examples 10 through 12.

The additions read as follows:

§ 1.482-8   Examples of the best method rule.

(a) Introduction.  *  *  *

(b) Examples.  *  *  *

Examples 10 through 12. [Reserved] For further guidance, see 1.482–8T(b) Examples 10 through 12.