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Go to Treas. Reg. § 1.482-1 (not yet in the library — opens the official source)
42 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023★ strong match
    …ed. Reg. 5854-5857 (Apr. 16, 1968) (1968 regulations), 150 Between the 1968 promulgation of sec . 1.482- 2 of the regulations related to sec . 482 of the Internal Revenue Code of 1954 and the publication of the 1992 edition of title 26 of the Code of Federal Regulations, ten amendments were made to section 1.482-2 of t…
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  5. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  16. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    …e methods.” Id. para. (g)(1). “Each method must be applied in accordance with the provisions of § 1.482-1, including the best method rule of § 1.482-1(c), the comparability analysis of § 1.482-1(d), and the arm’s length range of § 1.482-1(e), except as those provisions are modified in this paragraph (g).” Temp. Treas. …