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