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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure identifies specified covered services within the meaning of Section 1.482–9T(b)(4)(i). The activities identified in this revenue procedure are support services common among taxpayers in a variety of industry sectors, and generally do not involve a significant arm’s length markup on total services costs. Services identified in this revenue procedure must meet the other conditions set forth in Section 1.482–9T(b) to be evaluated under the services cost method.

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▸Contents — Internal Revenue Bulletin 2006-34
Internal Revenue Bulletin 2006-34

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