Sec. 1.482-1 Allocation of income and deductions among taxpayers

Sec. 1.482-2 Determination of taxable income in specific situations

Sec. 1.482-3 Methods to determine taxable income in connection with a transfer of tangible property

Sec. 1.482-4 Methods to determine taxable income in connection with a transfer of intangible property

Sec. 1.482-5 Comparable profits method

Sec. 1.482-6 Profit split method

Sec. 1.482-7 Sharing of costs

Sec. 1.482-8 Examples of the best method rule