Prop. Treas. Reg. § 1.482-1 Allocation of income and deductions among taxpayers.

Proposed 2015-09-16 · REG-139483-13 · 80 FR 55568 · Interprets § 482 · Would amend § 1.482-1

Par. 14. Section 1.482-1 is amended by revising paragraphs (f)(2)(i) and (f)(2)(ii)(B) and adding paragraph (j)(7) to read as follows:

[The text of the proposed amendments to § 1.482-1 is the same as the text of § 1.482-1T(f)(2)(i), (f)(2)(ii)(B), and (j)(7) published elsewhere in this issue of the Federal Register ].