Subjgrp 8. Adjustments
- § 1.481-1 - Adjustments in general.
- § 1.481-2 - Limitation on tax.
- § 1.481-3 - Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
- § 1.481-4 - Adjustments taken into account with consent.
- § 1.481-5 - Eligible terminated S corporation.
- § 1.481-6 - Effective dates; applicability dates.
- § 1.482-0 - Outline of regulations under section 482.
- § 1.482-1 - Allocation of income and deductions among taxpayers.
- § 1.482-1T - Allocation of income and deductions among taxpayers (temporary).
- § 1.482-2 - Determination of taxable income in specific situations.
- § 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.
- § 1.482-4 -
- § 1.482-5 - Comparable profits method.
- § 1.482-6 - Profit split method.
- § 1.482-7 - Methods to determine taxable income in connection with a cost sharing arrangement.
- § 1.482-8 - Examples of the best method rule.
- § 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.
- § 1.483-1 - Interest on certain deferred payments.
- § 1.483-2 - Unstated interest.
- § 1.483-3 - Test rate of interest applicable to a contract.
- § 1.483-4 - Contingent payments.