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Introduction

SECTION 1. PURPOSE

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

This revenue procedure identifies specified covered services within the meaning of Temp. Treas. Reg. § 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 Temp. Treas. Reg. § 1.482–9T(b) to be evaluated under the services cost method.

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

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