Table of Contents

• T.D. 9441
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • A. Overview
    • B. Flexibility and Scope of CSA Coverage
    • 1. Intangible Development Arrangements other than CSAs — Temp. Treas. Reg. §§1.482-1T(b)(2)(i) and (iii), 1.482-4T(g), 1.482-7T(b)(5), and 1.482-9T(m)(3)
    • 2. Territorial and other Divisional Interests — Temp. Treas. Reg. §1.482-7T(b)(1)(iii) and (4)
    • 3. Platform and other Contributions — Temp. Treas. Reg. §1.482-7T(c) and (g)(2)(ii)
    • 4. Intangible Development Activity and Costs — Temp. Treas. Reg. §1.482-7T(d)
    • 5. Changes in Participation — Temp. Treas. Reg. §1.482-7T(f)
    • C. Income and other Specified and Unspecified Methods
    • 1. Best Method Analysis Considerations — Temp. Treas. Reg. §1.482-7T(g)(2)
    • a. Consistency with upfront terms and risk allocation — the investor model — Temp. Treas. Reg. §1.482-7T(g)(2)(ii)
    • b. Aggregation of transactions — Temp. Treas. Reg. §1.482-7T(g)(2)(iv)
    • c. Discount rates — Temp. Treas. Reg. §1.482-7T(g)(2)(v)
    • d. Projections — Temp. Treas. Reg. §1.482-7T(g)(2)(vi)
    • e. Arm’s length range — Temp. Treas. Reg. §1.482-7T(g)(2)(ix)
    • 2. Comparable Uncontrolled Transaction Method — Temp. Treas. Reg. §1.482-7T(g)(3)
    • 3. Income Method — Temp. Treas. Reg. §1.482-7T(g)(4)
    • 4. Acquisition Price and Market Capitalization Methods — Temp. Treas. Reg. §1.482-7T(g)(5) and (6)
    • 5. Residual Profit Split Method — Temp. Treas. Reg. §1.482-7T(g)(7)
    • 6. Unspecified Methods — Temp. Treas. Reg. §1.482-7T(g)(8)
    • D. Form of Payment
    • 1. Post Formation Acquisitions
    • 2.Contingent Payments — Temp. Treas. Reg. §1.482-7T(h)(2)(iii) and (iv)
    • E. Periodic Adjustments
    • 1. Determination of Periodic Adjustments — Temp. Treas. Reg. §1.482-7T(i)(6)(v) and (vi)
    • 2. Advance Pricing Agreement
    • F. Terminology and Table of Definitions — Temp. Treas. Reg. §1.482-7T(j)(1)
    • G. Administrative and Transition Rules — Temp. Treas. Reg. §1.482-7T(m)
    • Special Analyses
  • Amendment to the Regulations
    • PART 1—INCOME TAXES
    • PART 301—PROCEDURE AND ADMINISTRATION
    • PART 602—OMB CONTROL NUMBER UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information