Adjustments
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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…
- § 1.482-4 Methods to determine taxable income in connection with a transfer of…
- § 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…
- § 1.482-8 Examples of the best method rule.
- § 1.482-9 Methods to determine taxable income in connection with a controlled services…
- § 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.
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