{"abstract":"This document contains corrections to final and temporary regulations (TD 9278) that was published in the Federal Register on Friday, August 4, 2006 (71 FR 44466) 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 corrections to 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.","action":"Correcting amendments.","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/2006/12/22/E6-21908.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"71 FR 76902","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: The amendments are effective on January 1, 2007.","disposition_notes":null,"docket_ids":["TD 9278"],"dockets":[],"document_number":"E6-21908","effective_on":"2007-01-01","end_page":76904,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/12/22/E6-21908.xml","html_url":"https://www.federalregister.gov/documents/2006/12/22/E6-21908/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/E6-21908?publication_date=2006-12-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-12-22/E6-21908/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":158,"last_updated":"2026-09-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-12-22/pdf/E6-21908.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-12-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/12/22/E6-21908.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":"2011-11-12T20:26:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":76902,"subtype":null,"title":"Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction","toc_doc":null,"toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}