The rules in this paragraph (f)(3) regarding ownership with respect to cost shared intangibles and cost sharing arrangements will apply only as provided in § 1.482-7.
§ 1.482-4(f)(3)(i)(B) Cost sharing arrangements.
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By Internal Revenue Service
Category: US IRC Section 482 on Transfer Pricing, § 1.482-4 Methods to determine taxable income in connection with a transfer of intangible property | Tag: CCA/CSA, Identifying intangibles, Identifying owner of intangibles, Intangible Property, Intangibles
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