RULES: Business electronic filing; guidance,
Published: 2006-12-22
This document contains temporary regulations that affect
component members of controlled groups of corporations and consolidated
groups filing lifenonlife Federal income tax returns. They provide
guidance regarding the apportionment of tax benefit items and the
amount and type of information these members are required to submit
with their returns.
RULES: Section 482; treatment of controlled services transactions and allocation of income and deductions from intangibles; Correction,
Published: 2006-12-22
This document contains corrections to final and temporary
regulations (TD 9278) that was published in the Federal Register on
Friday, August 4, 2006 (71 FR 44466) regarding 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
RULES: Section 482; treatment of controlled services transactions and allocation of income and deductions from intangibles; Correction,
Published: 2006-12-22
This document contains corrections to final and temporary
regulations (TD 9278) that was published in the Federal Register on
Friday, August 4, 2006 (71 FR 44466) regarding 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
PROPOSED RULES: Business electronic filing; guidance,
Published: 2006-12-22
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations that affect
component members of controlled groups of corporations and consolidated
groups filing lifenonlife Federal income tax returns. They provide
guidance regarding the apportionment of tax benefit items and the
amount and type
PROPOSED RULES: Treatment of controlled services transactions and allocation of income and deductions from intangibles stewardship expense; Correction,
Published: 2006-12-22
This document contains corrections to a notice of proposed
rulemaking by crossreference to temporary regulations, notice of
proposed rulemaking, and notice of public hearing that was published in
the Federal Register on Friday, August 4, 2006 (71 FR 44247) relating
to the treatment of controlled services transactions under section 482.
These
