Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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Federal Register · Notice · Feb 14, 2018
Abstract: Revenue Procedure 2002-23 provides guidance for the application by U.S. citizens and residents of the U.S. … Form 3922 is used to record a transfer of the legal title of a share of stock acquired by the employee where the stock was acquired pursuant to the exercise of an option described in section 423(c).
83 FR 6732Treasury DepartmentFederal Register · Notice · Apr 29, 2021
Title: Form 1040-SS—U.S. … Title: Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC section 482. OMB Control Number: 1545-1364.
86 FR 22784Treasury DepartmentSubmission for OMB Review; Comment Request
Federal Register · Notice · Nov 25, 2011
Abstract: This document contains temporary regulations that provide further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing … Form 3922 is used to record a transfer of the legal title of a share of stock acquired by the employee where the stock was acquired pursuant to the exercise of an option described in section 423(c).
76 FR 72753Treasury DepartmentSubmission for OMB Review; Comment Request
Federal Register · Notice · Dec 30, 2014
Title: Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; Form 1042-S, Foreign Person's U.S. … Title: TD 9568—Section 482 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.
79 FR 78566Treasury DepartmentFederal Register · Notice · Jul 5, 1995
DEPARTMENT OF THE TREASURY Customs Service Notice to Test the Use of Reconciliation for Adjustments Made to the Price of Imported Merchandise by Related Party Companies Under 26 U.S.C. 482 AGENCY: U.S … to reconcile their business operations regarding U.S.
60 FR 35105Treasury DepartmentCustoms ServiceElectronically-Available Information Sources on Economic Sanctions Programs
Federal Register · Notice · Aug 14, 1995
The EBB's Help Line is 202/482-1986 (Monday to Friday, 8:30 a.m. through 4:30 p.m. Eastern Time). U.S. Commerce's National Trade Data Bank (``NTDB'') The U.S. … For information, call 202/482-1986. U.S. Commerce's STAT-USA/FAX The U.S. Department of Commerce operates an automated fax-on-demand service that includes OFAC data.
60 FR 41908Treasury DepartmentForeign Assets Control OfficeFederal Register · Notice · Sep 5, 1995
The section 482 regulations, specifically 26 CFR 1.482-1(a)(3), permits a controlled taxpayer, if necessary to reflect an ``arm's length result,'' to ``report on timely filed U.S. income tax return (including … business operations regarding U.S.
60 FR 46141Treasury DepartmentFederal Register · Notice · Mar 27, 2018
Title: Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482. OMB Control Number: 1545-1364. … IRC section 482 places a controlled taxpayer on tax parity with an uncontrolled taxpayer by determining true taxable income.
83 FR 13178Treasury DepartmentNotice of Issuance of Final Determination Concerning Auto/Marine Adapters
Federal Register · Notice · Mar 2, 1995
Customs Service, Franklin Court, 1301 Constitution Avenue, NW., Washington, DC 20229; (202) 482-6906. FOR FURTHER INFORMATION CONTACT: Anthony A. … Tonucci, Attorney-Advisor, Office of Regulations and Rulings, (202) 482-7073.
60 FR 11697Treasury DepartmentCustoms ServiceFederal Register · Notice · Dec 15, 1995
AGENCY: U.S. … Matthew Krimski, Office of Regulatory Audit, Office of Strategic Trade, U.S. Customs Service, 1301 Constitution Avenue, N.W., Washington, D.C. 20229.
60 FR 64470Treasury DepartmentCustoms ServiceDistribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers
Federal Register · Notice · Aug 3, 2001
A-423-602 731-TA-365 Industrial phosphoric acid/Belgium Albright & Wilson, FMC, Hydrite Chemical, Monsanto, Stauffer Chemical. … C-423-809 701-TA-376 Stainless steel plate in coils/Belgium Armco Steel, Lukens Steel, United Steelworkers of America.
66 FR 40782Treasury DepartmentCustoms ServicePrivacy Act of 1974, as Amended: System of Records
Federal Register · Notice · Oct 18, 2001
Customs Service, 423 Canal Street, New Orleans, LA 70130. … SYSTEM LOCATION: Financial Management Division, U.S. Customs Service, Gulf Customs Management Center, 423 Canal Street, New Orleans, LA 70130.
66 FR 52984Treasury DepartmentCustoms ServiceSubmission to OMB for Review; Comment Request
Federal Register · Notice · May 6, 1997
Title: Application for Additional Extension of Time to File U.S. Individual Income Tax Return. … Title: Section 482 Cost Sharing Regulations (INTL-372-88); and Intercompany Transfer Pricing Regulations Under Section 482 (INTL-401- 88). Description: INTL-372-88.
62 FR 24685Treasury DepartmentSubmission for OMB Review; Comment Request
Federal Register · Notice · Jan 13, 2012
Title: Revenue Procedure 99-32—Conforming Adjustments Subsequent to Section 482 Allocations. … the applicable procedures for the repatriation of cash by a United States taxpayer via an interest-bearing account receivable or payable in an amount corresponding to the amount allocated under section 482
77 FR 2131Treasury DepartmentFederal Register · Notice · Feb 22, 1996
FOR FURTHER INFORMATION CONTACT: For contents and technical aspects of the CD-ROM: Howard Plofker, 202- 482-7077 For the Internet: Kathy Davis, 202-927-0255 For the microfiche: Thomas Budnik, 202-482-6909 … Customs has also converted the Harmonized Tariff Schedules, Title 19 of the Code of Federal Regulations, Title 19 of the U.S.
61 FR 6892Treasury DepartmentCustoms ServiceSubmission for OMB Review; Comment Request
Federal Register · Notice · Oct 7, 2005
Title: Annual Summary and Transmittal of U.S. Information Returns. Form: IRS form 1096. … Title: Revenue Procedures 99-32—Conforming Adjustments Subsequent to Section 482 Allocation.
70 FR 58792Treasury DepartmentSubmission for OMB Review; Comment Request
Federal Register · Notice · Jun 26, 2006
These regulations apply to taxpayers who have transactions between persons described in Section 482 and net Section 482 transfer price adjustments. … Title: Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests: Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S.
71 FR 36392Treasury DepartmentSubmission for OMB Review; Comment Request
Federal Register · Notice · Dec 19, 2008
Title: Revenue Procedure 99-32—Conforming Adjustments Subsequent to Section 482 Allocations. … Section 6038B(a) requires U.S. persons transferring property to foreign persons in exchanges described in sections 332 and 355 to furnish information regarding such transfers.
73 FR 77877Treasury DepartmentFederal Register · Notice · Dec 24, 1996
ADDRESSES: Comments in triplicate should be addressed to the Office of Regulations and Rulings, U.S. … and Rulings at (202) 482-6940.
61 FR 67872Treasury DepartmentFederal Register · Notice · Mar 26, 1996
ADDRESSES: Written comments (preferably in triplicate) may be addressed to the Regulations Branch, U.S. Customs Service, Franklin Court, 1301 Constitution Avenue, N.W., Washington, D.C. 20229. … For the microfiche: Thomas Budnik, 202-482-6909.
61 FR 13228Treasury DepartmentCustoms Service
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