Table of Contents

• REG-125632-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2007-8
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
• Announcement 2007-9
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • EFFECTIVE DATE:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.482-1 Allocation of income and deductions among taxpayers.
    • §1.482-1T Allocation of income and deductions among taxpayers (temporary).
    • §1.482-8T Example of the best method rule (temporary).
    • §1.482-9T Methods to determine taxable income in connection with a controlled services transaction (temporary).
    • §1.861-8T Computation of taxable income from sources within the United States and from other sources and activities (temporary).
    • §1.6662-6T Transactions between parties described in section 482 and net section 482 transfer price adjustments (temporary).