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Department of the Treasury 26 CFR Parts 1 and 602 Intercompany Transfer Pricing Regulations Under Section 482 Preamble Under Section 482.(303KB) Section 1.482-1 Allocation of income and deductions among texpayers.(99.3KB) Section 1.482-2 Determination of taxable income in specific situations.(80.9KB) Section 1.482-3 Method to determine taxable income in connection with a transfer of tangible property.(62.3KB) Section 1.482-4 Method to determine taxable income in connection with a transfer of intangible property.(66.5KB) Section 1.482-5 Comparable profits method.(57.2KB) Section 1.482-6 Profit split method.(48.8KB) Section 1.482-7 Sharing of costs.(75.9KB) Section 1.482-8 Examples of the best method rule.(56.5KB)

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