Tei's Follow-up Comments on Section 482 Services Regulations: On November 27, 2007, TEI Submitted the Following Comments on Temporary and Proposed Regulations Relating to the Treatment of Services Under Section 482 (T.D. 9278) and Revenue Procedure 2007-13 (Tax Executives Institute)
Tax Executive 2008, Jan-Feb, 60, 1
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Publisher Description
Background On July 31, 2006, the Internal Revenue Service and the U.S. Department of Treasury issued temporary and proposed regulations on the treatment of controlled services transactions and the allocation of income from intangibles. The regulations significantly revise the proposed regulations issued in 2003, and make material changes to the regulations issued in 1968.
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