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These documents can help you understand the factors involved in licensing, acquiring, or selling intangible property.
Georgia-Pacific v. US Plywood-Champion Papers (140 KB PDF)
IRS Issues Transfer Pricing Regs on Treatment of Services
Litigation
Lowe’s DTA Decision (5.1 Mb PDF)
Lump-Sum Royalty for the Transfer of Intangibles
OECD - Transfer Pricing Aspects of Business Restructurings (426 KB PDF)
Revenue Ruling 68-609
Section 482 Regulations
Transfer Pricing for Intangibles under Section 482
Transfer Pricing under Gross Profits Methods (3.6 Mb PDF)
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