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Department of the Treasury 26 CFR Parts 1 and 602 |
| Intercompany Transfer Pricing Regulations Under Section 482 |
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Final, Temp, and Propsed Service Regulations (1.21 MB) Preamble Under Section 482 (303KB) Section 1.482-1 Allocation of income and deductions among texpayers (99.3KB) Section 1.482-2 Determination of taxable income in specific situations (80.9KB) Section 1.482-3 Method to determine taxable income in connection with a transfer of tangible property (62.3KB) Section 1.482-4 Method to determine taxable income in connection with a transfer of intangible property (66.5KB) Section 1.482-5 Comparable profits method (57.2KB) Section 1.482-6 Profit split method (48.8KB) Section 1.482-7 Sharing of costs (75.9KB) Section 1.482-7 T Cost sharing (1 MB) Section 1.482-8 Examples of the best method rule (56.5KB) |