federal_register: 06-4273

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
06-4273 Intercompany Transactions; Manufacturer Incentive Payments Rule This document contains final regulations under section 1502 of the Internal Revenue Code. Example 13 of the intercompany transaction regulations illustrates the treatment of manufacturer incentive payments. Because a premise underlying the example is under reconsideration, these final regulations remove and reserve this example. The regulations will affect corporations filing consolidated returns. 2006-05-08 2006 5 https://www.federalregister.gov/documents/2006/05/08/06-4273/intercompany-transactions-manufacturer-incentive-payments https://www.govinfo.gov/content/pkg/FR-2006-05-08/pdf/06-4273.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 1502 of the Internal Revenue Code. Example 13 of the intercompany transaction regulations illustrates the treatment of manufacturer incentive payments. Because a premise underlying the example is... 1545-BF32

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