Internal Revenue Service September 8, 2010 – Federal Register Recent Federal Regulation Documents

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Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles

Document Number: 2010-22239

Type: Proposed Rule

Date: 2010-09-08

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document withdraws proposed regulations published in the Federal Register on September 10, 2003 (68 FR 53448), related 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 The IRS and Treasury Department are withdrawing those proposed regulations because they have been superseded.

https://regulations.justia.com/regulations/fedreg/2010/09/08/2010-22239.html