Transcription of TITLE 26 -- INTERNAL REVENUE CHAPTER I -- INTERNAL …
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TITLE 26 -- INTERNAL REVENUE CHAPTER I -- INTERNAL REVENUE SERVICE, department OF THE treasury SUBCHAPTER A -- INCOME TAX PART 1 -- INCOME TAXES NORMAL TAXES AND SURTAXES DEFERRED COMPENSATION, ETC. METHODS OF ACCOUNTING ADJUSTMENTS 26 CFR Outline of regulations under 482. This section contains major captions for through section Allocation of income and deductions among taxpayers. (a) In general. (1) Purpose and scope. (2) Authority to make allocations. (3) Taxpayer's use of section 482. (b) Arm's length standard. (1) In general. (2) Arm's length methods.
TITLE 26 -- INTERNAL REVENUE CHAPTER I -- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY SUBCHAPTER A -- INCOME TAX PART 1 -- INCOME TAXES NORMAL TAXES AND SURTAXES DEFERRED COMPENSATION, ETC. METHODS OF ACCOUNTING ADJUSTMENTS 26 CFR 1.482-0 § 1.482-0 Outline of regulations under 482. This section contains major captions for §§ …
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