{"abstract":"This document contains final and temporary regulations that provide guidance regarding 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 owned by another controlled party. This document also contains final and temporary regulations that modify the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the regulations under section 482. These final and temporary regulations potentially affect controlled taxpayers within the meaning of section 482. They provide updated guidance necessary to reflect economic and legal developments since the issuance of the current guidance.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/08/04/06-6497.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26}],"citation":"71 FR 44466","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on January 1, 2007.","disposition_notes":null,"docket_ids":["TD 9278"],"dockets":[],"document_number":"06-6497","effective_on":"2007-01-01","end_page":44519,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/08/04/06-6497.xml","html_url":"https://www.federalregister.gov/documents/2006/08/04/06-6497/treatment-of-services-under-section-482-allocation-of-income-and-deductions-from-intangibles","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-6497?publication_date=2006-08-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-08-04/06-6497/mods.xml","not_received_for_publication":null,"page_length":54,"page_views":{"count":841,"last_updated":"2026-10-25 12:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-08-04/pdf/06-6497.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-08-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/08/04/06-6497.txt","regulation_id_number_info":{"1545-AY38":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-AY38/allocation-of-income-and-deductions-from-intangibles","title":"Allocation of Income and Deductions from Intangibles","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-AY38&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BB31":{"issue":"200904","html_url":"https://www.federalregister.gov/regulations/1545-BB31/treatment-of-services-under-section-482","title":"Treatment of Services Under Section 482","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200904&RIN=1545-BB31&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BC52":{"issue":"200904","html_url":"https://www.federalregister.gov/regulations/1545-BC52/stewardship-expenses","title":"Stewardship Expenses","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200904&RIN=1545-BC52&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AY38","1545-BB31","1545-BC52"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:50:43Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":44466,"subtype":null,"title":"Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense","toc_doc":"Section 482; treatment of controlled services transactions and allocation of income and deductions from intangibles","toc_subject":"Income taxes, etc.:","topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}