§ 1.482-4(e)26 CFR Part 1

Coordination with tangible property rules.

Coordination with tangible property rules. See § 1.482-3(f) for the provisions regarding the coordination between the tangible property and intangible property rules....

Cite as:Treas. Reg. § 1.482-4(e)

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(e)Coordination with tangible property rules. See § 1.482-3(f) for the provisions regarding the coordination between the tangible property and intangible property rules.

Source: 26 CFR § 1.482-4 via Electronic Code of Federal Regulations (eCFR)

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Other Sections in § 1.482-4

(a)

In general.

(b)

Definition of intangible.

(c)

Comparable uncontrolled transaction method

(d)

Unspecified methods

(e)

Coordination with tangible property rules.

(f)

Special rules for transfers of intangible property

(g)

Coordination with rules governing cost sharing arrangements.

(h)

Effective/applicability date

Full Text

(e)Coordination with tangible property rules. See § 1.482-3(f) for the provisions regarding the coordination between the tangible property and intangible property rules.

Source: 26 CFR § 1.482-4 via Electronic Code of Federal Regulations (eCFR)