26 CFR Topic
Adjustments
June 25, 2020
§
1.482-9
Methods to determine taxable income in connection with a controlled services transaction
§
1.483-1
Interest on certain deferred payments
§
1.483-2
Unstated interest
§
1.483-3
Test rate of interest applicable to a contract
§
1.482-1T
Allocation of income and deductions among taxpayers (temporary)
§
1.482-2
Determination of taxable income in specific situations
§
1.483-4
Contingent payments
§
1.482-3
Methods to determine taxable income in connection with a transfer of tangible property
§
1.482-4
Methods to determine taxable income in connection with a transfer of intangible property
§
1.482-5
Comparable profits method
§
1.482-6
Profit split method
§
1.482-7
Methods to determine taxable income in connection with a cost sharing arrangement
§
1.482-8
Examples of the best method rule
§
1.481-1
Adjustments in general
§
1.481-2
Limitation on tax
§
1.481-3
Adjustments attributable to pre-1954 years where change was not initiated by taxpayer
§
1.481-4
Adjustments taken into account with consent
§
1.481-5
Effective dates
§
1.482-0
Outline of regulations under section 482
§
1.482-1
Allocation of income and deductions among taxpayers
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