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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-3 · 2026-10-03 edition · updated 2026-10-04 · United States

On August 4, 2006, the Treasury Department and the IRS published T.D. 9278, 2006–34 I.R.B. 256, containing temporary and proposed regulations that address controlled services under section 482 (71 Fed. Reg. 44466). This notice makes several clarifications concerning provisions in the temporary and proposed regulations, primarily relating to the services cost method. In addition, this notice makes certain modifications to the effective date of the temporary regulations.

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▸Contents — Internal Revenue Bulletin 2007-3
Internal Revenue Bulletin 2007-3

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