<searchTitle>Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction; Federal Register Vol. 74, Issue </searchTitle>
<granuleClass>RULE</granuleClass>
<accessId>E9-21227</accessId>
<agency order="1">DEPARTMENT OF THE TREASURY</agency>
<agency order="2">Internal Revenue Service</agency>
<effectiveDate>2009-09-09</effectiveDate>
<departmentDoc>TD 9456</departmentDoc>
<rin number="1545-BI78"/>
<rin number="1545-BI79"/>
<rin number="1545-BI80"/>
<billingCode>4830-01-P</billingCode>
<frDocNumber>E9-21227</frDocNumber>
<action>Correction to final regulations.</action>
<summary>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.</summary>
<dates>This correction is effective on September 9, 2009, and is applicable on August 4, 2009.</dates>
<contact>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).</contact>
<cfr title="26">
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<tocDoc>Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property, etc.; Correction
, </tocDoc>