This announcement withdraws proposed regulations published on September 10, 2003, in the Federal Register (REG-146893-02 and REG-115037-00) relating to 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. The IRS and Treasury Department are withdrawing these regulations because they have been superseded.