Documents

Schedule UTP (Form 1120)

Agency decision · Agency decision

under section 482 increasing its U.S. tax liability … The issue is whether the amount of taxpayer's royalty income for the Region A technology and marketing intangibles for Product Z will be increased pursuant to section 482, thereby increasing its U.S. tax

Bulletin No. 2021–15

Agency decision · Agency decision

U.S. GAAP U.S. generally-accepted accounting principles. U.S. Group Worldwide Group members that are U.S. persons. U.S. … Such transactions correspond to transactions that under U.S. law are subject to application of Code section 482, as modified by any applicable treaty provision.

Base Erosion and Anti-Abuse Tax

Federal Register · Proposed Rule · Dec 21, 2018

If U.S.-booked liabilities exceed U.S. … (C) U.S.-booked liabilities in excess of U.S.-connected liabilities.

UNITED STATES OF AMERICA (2006)

Agency decision · Agency decision

These included Internal Revenue Code (Code) Sections 269, 446, and 482, and the common law doctrines of business purpose, economic substance, substance- over-form, step transactions and sham transactions … Pomponio, 429 U.S. 10, 12 (1976); Thibodeau v. United States, 828 F. 2d 1499, 1505 (11th Cir. 1987).

Instructions for Schedule A (2024)

Agency decision · Agency decision

. • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S. … U.S. territory taxes. Include taxes imposed by a U.S. territory with your state and local taxes on lines 5a, 5b, and 5c.

Bulletin No. 2022–27

Agency decision · Agency decision

.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … This revenue procedure contains specifications for these information returns: Form Title 1096 Annual Summary and Transmittal of U.S.

UNITED STATES OF AMERICA (2010)

Agency decision · Agency decision

Catrett, 477 U.S. 317, 323 (1986). … United States, 552 U.S. 130 (2008).

Bulletin No. 1998–52

Agency decision · Agency decision

For sale by the Superintendent of Documents, U.S. … Section 482.

Bulletin No. 2022–49

Agency decision · Agency decision

.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … in the principles used to calculate the foreign tax base and the U.S. tax base.

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

For sale by the Superintendent of Documents, U.S. … other), with the need to keep U.S. business competitive.

Bulletin No. 2002–46

Agency decision · Agency decision

Statute or Regulation Sec. 482 and Treas. … Statute or Regulation Sec. 482 and Treas.

Bulletin No. 2022–36

Agency decision · Agency decision

.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … Individual Income Tax Return; Form 1040-C, U.S. Departing Alien Income Tax Return; Form 1040-NR, U.S. Nonresident Alien Income Tax Return; Form 1040NR-EZ, U.S.

Bulletin No. 2023–20

Agency decision · Agency decision

PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … I.R.B. 634 2023-28, 2023-15 I.R.B. 635 2023-31, 2023-16 I.R.B. 661 2023-30, 2023-17 I.R.B. 766 2023-33, 2023-18 I.R.B. 803 2023-34, 2023-19 I.R.B. 837 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2025-7, 2025-13 I.R.B. 1239 2025-8, 2025-15 I.R.B. 1390 2025-9, 2025-16 I.R.B. 1415 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2021-04, 2021-09 I.R.B. 895 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482

Bulletin No. 2025–16

Agency decision · Agency decision

For American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, the population figures for the 2025 calendar year are the 2024 midyear population figures in the U.S. … 2025-9 I.R.B. 972 REG-110878-24, 2025-9 I.R.B. 979 REG-112261-24, 2025-10 I.R.B. 983 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482

Base Erosion and Anti-Abuse Tax

Federal Register · Rule · Dec 6, 2019

The section 482 regulations mandate intercompany pricing under an “arm's length standard.” … See § 1.704-1(b)(1)(iii) regarding the application of section 482.

Bulletin No. 2023–16

Agency decision · Agency decision

Such transactions correspond to transactions that under U.S. law are subject to application of Code section 482, as modified by any applicable treaty provision. … 633 2023-2, 2023-16 I.R.B. 658 Treasury Decisions: 9970, 2023-2 I.R.B. 311 9771, 2023-3 I.R.B. 346 9772, 2023-11 I.R.B. 530 9773, 2023-11 I.R.B. 557 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2021-09, 2021-20 I.R.B. 1155 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482

Tax-Exempt Bonds, 2008

Agency decision · Agency decision

However, the money amounts add to the totals. [2] U.S. possessions include Puerto Rico, the U.S. … . possessions include Puerto Rico, the U.S.