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Federal Register · Rule · Mar 5, 2009
SUPPLEMENTARY INFORMATION: Background The final and temporary regulations that are the subject of this document are under sections 367 and 482 of the Internal Revenue Code. … made independently of the income method, are treated similarly to cost contributions and operating cost contributions, respectively. * * * (7) * * * (v) * * * Example 1 . * * * (i) USP, a U.S
74 FR 9570Treasury DepartmentInternal Revenue ServiceSafe Harbor for Valuation Under Section 475
Federal Register · Proposed Rule · May 24, 2005
The safe harbor requires that financial statement values be adjusted to comply with the requirements of section 482 or section 482 principles when applicable. … of section 475 must be consistent with section 482.
70 FR 29663Treasury DepartmentInternal Revenue ServiceSubmission 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 · 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 DepartmentSection 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
Federal Register · Rule · Dec 22, 2011
U.S. Parent (USP), a U.S. corporation, and its foreign subsidiary (FS) enter into a CSA in Year 1. … (i) U.S.
76 FR 80082Treasury DepartmentInternal Revenue ServiceFederal 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 ServiceSubmission for OMB Review; Comment Request
Federal Register · Notice · Oct 30, 2002
Description: Form 8621 is filed by a U.S. shareholder who owns stock in a foreign investment company. … Title: Conforming Adjustments Subsequent to Section 482 Allocations.
67 FR 66200Treasury DepartmentFederal Register · Proposed Rule · Feb 9, 2024
RIN: 1506-AB36 423. … L. 114-125); 19 U.S.C. 1595a(c)(2)(G); 19 U.S.C. 1624 Abstract: This rule amends the U.S.
89 FR 9626Treasury DepartmentSubmission 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 DepartmentFederal Register · Rule · Aug 4, 2009
FP's wholly-owned, exclusive U.S. distributor, USSub, sells Product X in the U.S. market. USSub hires an independent marketing firm, Agency A, to promote Product X in the U.S. market. … and net section 482 transfer price adjustments.
74 FR 38830Treasury DepartmentInternal Revenue ServiceFederal Register · Uncategorized Document · Mar 8, 1994
Robert Dinerstein, Value and Marking Branch, Office of Regulations and Rulings, U.S. Customs Service (202) 482-7010. … Appointments to inspect the petition and comments can be made by contacting the Regulations Branch at 202-482-6970.
Treasury DepartmentCustoms ServiceSubmission 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 DepartmentDissemination of Information Product and Elimination of Microfiche
Federal Register · Notice · Jul 31, 1996
. ----------------------------------------------------------------------- SUMMARY: On February 22, 1996, the U.S. … For the microfiche: Thomas Budnik, 202-482-6909. For the Public CD-ROM: Stuart P. Seidel, 202-482-6900.
61 FR 40075Treasury DepartmentCustoms ServiceVessel Repair and Penalties Public Meeting
Federal Register · Rule · Apr 17, 2001
DEPARTMENT OF THE TREASURY Customs Service 19 CFR Part 4 Vessel Repair and Penalties Public Meeting AGENCY: U.S. Customs Service, Department of the Treasury. … ADDRESSES: The meeting will be held in New Orleans, Louisiana, at the historic Customhouse located at 423 Canal Street, room number 246.
66 FR 19720Treasury DepartmentCustoms ServiceFederal Register · Proposed Rule · Mar 6, 1998
Section 482 concerns the allocation of income, deductions, credits and allowances among related parties. … The addition and revision read as follows: Sec. 1.482-0 Outline of regulations under section 482.
63 FR 11177Treasury DepartmentInternal Revenue ServiceNotice of OFAC Sanctions Action
Federal Register · Notice · Apr 21, 2026
SUMMARY: The U.S. … Business Number UAF-RSO-C-XII-423-2019 (Nicaragua) [NICARAGUA].
91 FR 21369Treasury DepartmentForeign Assets Control OfficeDistribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers
Federal Register · Notice · Jul 3, 2002
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 Allegheny Ludlum; Armco Steel; Lukens Steel; United Steelworkers of America.
67 FR 44722Treasury DepartmentCustoms Service
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