Adjustments

Sections

• 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.