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  • 26 U. S. Code § 482 - Allocation of income and deductions among . . .
    In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between
  • Skills in Demand visa (subclass 482)
    This temporary visa lets an employer sponsor a suitably skilled worker to fill a position they can’t find a suitably skilled Australian to fill Skilled visa income thresholds are increasing in line with changes to annual Average Weekly Ordinary Time Earnings
  • TITLE 26 -- INTERNAL REVENUE CHAPTER I -- INTERNAL REVENUE SERVICE . . .
    al -- (1) Purpose and scope The purpose of section 482 is to ensure that taxpayers clearly reflect income attributable to controlled transactions, and t prevent the avoidance of taxes with respect to such transactions Section 482 places a contro
  • What Is Section 482 and How Does It Allocate Income and Deductions?
    Section 482 requires businesses under common control to report income and expenses as if they were dealing with unrelated parties This prevents companies from shifting profits to low-tax jurisdictions by inflating expenses or underpricing goods and services in intercompany transactions
  • 26 USC 482: Allocation of income and deductions among taxpayers - House
    26 USC 482: Allocation of income and deductions among taxpayers Text contains those laws in effect on June 10, 2025 From Title 26-INTERNAL REVENUE CODE Subtitle A-Income Taxes CHAPTER 1-NORMAL TAXES AND SURTAXES Subchapter E-Accounting Periods and Methods of Accounting PART III-ADJUSTMENTS
  • 482 - Wikipedia
    Year 482 (CDLXXXII) was a common year starting on Friday of the Julian calendar At the time, it was known as the Year of the Consulship of Severinus and Illus (or, less frequently, year 1235 Ab urbe condita)
  • 26 CFR § 1. 482-1 - LII Legal Information Institute
    Section 482 places a controlled taxpayer on a tax parity with an uncontrolled taxpayer by determining the true taxable income of the controlled taxpayer This section sets forth general principles and guidelines to be followed under section 482
  • Transfer pricing - Internal Revenue Service
    Section 482 of the Code authorizes the IRS to adjust the income, deductions, credits, or allowances of commonly controlled taxpayers to prevent evasion of taxes or to clearly reflect their income
  • 4. 11. 5 Allocation of Income and Deductions Under IRC 482 | Internal . . .
    The purpose of IRC 482 is to ensure taxpayers clearly reflect income attributable to controlled transactions and to prevent avoidance of taxes regarding such transactions IRC 482 places a controlled taxpayer on a tax parity with an uncontrolled taxpayer in determining true taxable income
  • American Airlines 482 - FlightAware
    Flight status, tracking, and historical data for American Airlines 482 (AA482 AAL482) including scheduled, estimated, and actual departure and arrival times





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