These documents can help you understand the factors involved in licensing, acquiring, or selling intangible property.

Lowe’s DTA Decision  (5.1 Mb PDF)

Lump-Sum Royalty for the Transfer of Intangibles

Revenue Ruling 68-609

Section 482 Regulations

Transfer Pricing for Intangibles under Section 482

Transfer Pricing under Gross Profits Methods  (3.6 Mb PDF)

IRS Issues Transfer Pricing Regs on Treatment of Services