The following examples, in which Sub is a Country FC subsidiary of U.S. corporation, Parent, illustrate this paragraph (h)(2).
§ 1.482-1(h)(2)(v) Examples.
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By Internal Revenue Service
Category: US IRC Section 482 on Transfer Pricing, § 1.482-1 Allocation of income and deductions among taxpayers | Tag: Deferred income method, Deferred Income , Foreign legal restrictions, Governmental regulation, Legal restrictions
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