{"abstract":"This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. These final regulations modify regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the guidance 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/2009/09/09/E9-21226.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"74 FR 46345","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on September 9, 2009, and is applicable on August 4, 2009.","disposition_notes":null,"docket_ids":["TD 9456"],"dockets":[],"document_number":"E9-21226","effective_on":"2009-09-09","end_page":46346,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/09/09/E9-21226.xml","html_url":"https://www.federalregister.gov/documents/2009/09/09/E9-21226/treatment-of-services-under-section-482-allocation-of-income-and-deductions-from-intangible-property","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-21226?publication_date=2009-09-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-09-09/E9-21226/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":131,"last_updated":"2026-10-23 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-09-09/pdf/E9-21226.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-09-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/09/09/E9-21226.txt","regulation_id_number_info":{"1545-BI80":null,"1545-BI79":null,"1545-BI78":null},"regulation_id_numbers":["1545-BI78","1545-BI79","1545-BI80"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2009-0015","supporting_documents_count":0,"docket_id":"IRS-2009-0015","regulation_id_number":null,"title":"Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction ","checked_regulationsdotgov_at":"2009-09-09T15:23:29Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":46345,"subtype":null,"title":"Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction","toc_doc":"Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property, etc.; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":74}