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Rule. "Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction" Federal Register 74, no. 173 (September 9, 2009): 46346-46347. https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21227.
Office of the Federal Register, National Archives and Records Administration. (). 74 FR 46346 - Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction. [Government]. Office of the Federal Register, National Archives and Records Administration. https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21227
Office of the Federal Register, National Archives and Records Administration. 74 FR 46346 - Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction. Office of the Federal Register, National Archives and Records Administration, , https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21227
Office of the Federal Register, National Archives and Records Administration, Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction, govinfo, (September 9, 2009), https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21227.
Close xFederal Register Volume 74, Issue 173 (September 9, 2009)
Regulatory Information
Federal Register
AE 2.7:
GS 4.107:
AE 2.106:
Office of the Federal Register, National Archives and Records Administration
Rules and Regulations
Correction to final regulations.
This correction is effective on September 9, 2009, and is applicable on August 4, 2009.
Carol B. Tan or Gregory A. Spring, (202) 435-5265 for matters relating to section 482, or Richard L. Chewning, (202) 622-3850 for matters relating to stewardship expenses (not toll-free numbers).
This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. These final regulations modify regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the guidance under section 482.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
46346-46347
74 FR 46346
1545-BI78, 1545-BI79 and 1545-BI80
26 CFR 1
TD 9456
E9-21227