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Treatment of Services Under Section 482 - Allocation of Income and Deductions From Intangible Property - Stewardship Expense (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

eBook details

Title: Treatment of Services Under Section 482 - Allocation of Income and Deductions From Intangible Property - Stewardship Expense (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
Author : The Law Library
Release Date : January 09, 2018
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 704 KB

Description

The Law Library presents the complete text of the Treatment of Services Under Section 482 - Allocation of Income and Deductions From Intangible Property - Stewardship Expense (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations that provide guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. This document also contains final regulations that modify the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the regulations under section 482. These final regulations potentially affect controlled taxpayers within the meaning of section 482. They provide updated guidance necessary to reflect economic and legal developments since the issuance of the current guidance.

This ebook contains:
- The complete text of the Treatment of Services Under Section 482 - Allocation of Income and Deductions From Intangible Property - Stewardship Expense (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure