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Section 482 allocations : general principles in the code and regulations

Author: Brian D Lepard; Tax Management Inc.
Publisher: Washington, D.C. : Tax Management, 2005-
Series: Tax management portfolios, 551.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... examines the history of [section] 482 and the regulations thereunder, explores the relationship between [section] 482 and general federal income tax principles and doctrines, and analyzes the general principles in the Code and Regulations dealing with [section] 482."
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Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Brian D Lepard; Tax Management Inc.
OCLC Number: 61773441
Notes: "This portfolio is a companion to 552 T.M., Section 482 Allocations: Specific Allocation Methods and Rules in the Code and Regulations."
Description: 1 v. (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Introduction --
A brief history of [section] 482 --
A brief history of the regulations under [section] 482 --
The statutory and regulatory context for [section] 482: An overview of general federal income tax principles and doctrines --
The use of particular allocation methods in other provisions of the code and regulations --
Some problems of interpretation under the statute --
Interpreting the arm's length standard in the regulations --
The structure of the 1994 regulations and the best method rule --
Table of worksheets.
Series Title: Tax management portfolios, 551.
Responsibility: by Brian D. Lepard.

Abstract:

" ... examines the history of [section] 482 and the regulations thereunder, explores the relationship between [section] 482 and general federal income tax principles and doctrines, and analyzes the general principles in the Code and Regulations dealing with [section] 482."

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