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Bulletin No. 2010-40 October 4, 2010

Internal Revenue Bulletin 2010-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2010–60, page 417. This announcement withdraws proposed regulations published on September 10, 2003, in the Federal Register (REG–146893–02 and REG–115037–00) relating to the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions by a controlled party to the value of an intangible that is owned by another controlled party. The IRS and Treasury Department are withdrawing these regulations because they have been superseded.

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▸Contents — Internal Revenue Bulletin 2010-40
Internal Revenue Bulletin 2010-40

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