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Section 482 allocations : specific allocation methods and rules in the code and regulations

Author: Brian D Lepard; Tax Management Inc.; Bloomberg BNA.
Publisher: Arlington, VA : Tax Management, ©2014-
Series: Tax management portfolios, 552-2nd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... examines specific rules in the Code and regulations prescribing allocation methods under [section] 482 and addressing other particular issues, such as correlative allocations, and the burden of proof and penalties, in relation to the domestic context.
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Additional Physical Format: Online version:
Lepard, Brian D.
Section 482 allocations.
Arlington, VA : Tax Management, [©2005]-
(OCoLC)61686995
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Brian D Lepard; Tax Management Inc.; Bloomberg BNA.
ISBN: 9781633590021 163359002X
OCLC Number: 895032993
Notes: Kept up to date with revision pages.
"This portfolio revises and supersedes 552 T.M."
"Bloomberg BNA."
Description: volumes (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Introduction --
Allocation methods for income from transfers of tangible property --
Allocation methods for income from the use of tangible property --
Allocation methods for income from the performance of services --
Allocation methods for income from loans or advances --
Allocation methods for income from the transfer of intangibles --
The comparable profits method --
Profit split methods --
Examples of the application of the best method rule --
Other issues addressed in the regulations --
Cost sharing arrangements --
The burden of proof in [section] 482 cases --
Penalties --
Table of worksheets.
Series Title: Tax management portfolios, 552-2nd.
Responsibility: by Brian D. Lepard.

Abstract:

" ... examines specific rules in the Code and regulations prescribing allocation methods under [section] 482 and addressing other particular issues, such as correlative allocations, and the burden of proof and penalties, in relation to the domestic context.

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