Table of Contents

• REG-111833-99
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 301-PROCEDURE AND ADMINISTRATION
  • §301.7430-5 [Amended]
  • Drafting Information
• Announcement 2009-88
• Announcement 2009-89
• Announcement 2009-90
• Announcement 2009-91
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • 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.
    • §1.482-6 Profit split method.
    • §1.482-8 Examples of the best method rule.
    • §1.482-9 Methods to determine taxable income in connection with a controlled services transaction.
    • §1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
• Announcement 2009-92