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TITLE 26 INTERNAL REVENUE CHAPTER I INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
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1 482 1 Allocation of income and deductions among taxpayers a In general 1 Purpose and scope The purpose of section
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Review Internal Revenue Code IRC Section 482 allocation of income and deductions among taxpayers Read
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For purposes of this section the Secretary shall require the valuation of transfers of intangible property including
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