26 U.S. Code § 482 - Allocation of income and deductions among ...
In the case of any transfer (or license) of intangible property (within the meaning of section 367 (d) (4)), the income with respect to such transfer or license shall be commensurate with the …
Sec. 482. Allocation Of Income And Deductions Among Taxpayers
- The Secretary of the Treasury or his delegate shall conduct a study of the application and administration of section 482 of the Internal Revenue Code of 1986.
Transfer pricing - Internal Revenue Service
Section 482 of the Code authorizes the IRS to adjust the income, deductions, credits, or allowances of commonly controlled taxpayers to prevent evasion of taxes or to clearly reflect …
26 U.S.C. § 482 (2023) - Allocation of income and deductions …
In the case of any transfer (or license) of intangible property (within the meaning of section 367 (d) (4)), the income with respect to such transfer or license shall be commensurate with the …
26 USC 482: Allocation of income and deductions among taxpayers …
Allocation of income and deductions among taxpayers.
482 - Wikipedia
Year 482 (CDLXXXII) was a common year starting on Friday of the Julian calendar. At the time, it was known as the Year of the Consulship of Severinus and Illus (or, less frequently, year 1235 …
482 - U.S. Code Title 26. Internal Revenue Code - FindLaw
Jan 1, 2024 · In the case of any transfer (or license) of intangible property (within the meaning of section 367 (d) (4)), the income with respect to such transfer or license shall be commensurate …
Sec. 482 Allocation of income and deductions among taxpayers
Dec 11, 2025 · Review Internal Revenue Code (IRC) Section 482—allocation of income and deductions among taxpayers. Read proposed regulations and the full-text on Tax Notes.
26 CFR § 1.482-1 - LII / Legal Information Institute
Section 482 places a controlled taxpayer on a tax parity with an uncontrolled taxpayer by determining the true taxable income of the controlled taxpayer. This section sets forth general …
482 Area Code ☎️ Location, Time Zone, & Phone Lookup - Spokeo
Find out who that 482 phone number is registered to. Our free reverse phone lookup allows you to search records associated with a landline or cell phone number to help quickly identify who’s …