Finance et marchés · 10/09/20031 min de lecture
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed regulations that provide guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions by a controlled party to the value of an intangible that is owned by another controlled party. These proposed regulations potentially affect controlled taxpayers within the meaning of section 482. The proposed regulations provide updated guidance that is necessary to reflect economic and legal developments since the issuance of the current guidance. This document also provides a notice of public hearing on these proposed regulations.