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

Proposed regulation, not in force. REG-139483-13, 80 FR 55568, published 2015-09-16 <https://www.federalregister.gov/documents/2015/09/16/2015-23279/treatment-of-certain-transfers-of-property-to-foreign-corporations>. Interprets 26 U.S.C. § 482.

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 ].