Source: https://www.bna.com/section-482-allocations-p73014475770/
Timestamp: 2019-04-20 10:34:46+00:00

Document:
Tax Management Portfolio, Section 482 Allocations: General Principles in the Code and Regulations, No. 551-2nd, examines the history of §482 and the regulations thereunder, explores the relationship between §482 and general federal income tax principles and doctrines, and analyzes the general principles in the Code and regulations dealing with §482. To view this Portfolio, visit Bloomberg Tax for a free trial.
Tax Management Portfolio, Section 482 Allocations: General Principles in the Code and Regulations, No. 551-2nd, examines the history of §482 and the regulations thereunder, explores the relationship between §482 and general federal income tax principles and doctrines, and analyzes the general principles in the Code and regulations dealing with §482.
This portfolio is a companion to 552 T.M., Section 482 Allocations: Specific Allocation Methods and Rules in the Code and Regulations, and 553 T.M., Section 482 Allocations: Judicial Decisions and IRS Practice.
This portfolio may be cited as Lepard, 551-2nd T.M., Section 482 Allocations: General Principles in the Code and Regulations.
Professor Lepard has written additional scholarly works on transfer pricing, including a chapter in his book, Customary International Law: A New Theory with Practical Applications, published in 2010 by Cambridge University Press. He is the principal co-author of BNA's Health Law & Business Portfolio No. 2000, Unrelated Business Income Tax Issues in Health Care (1996). Before becoming a professor of law he worked for six years as an associate at the Philadelphia law firm of Dechert Price & Rhoads, where he practiced tax law with an emphasis on the international aspects of U.S. income taxation and the taxation of exempt organizations.
Author's Note: I am grateful to Prof. Reuven Avi-Yonah of Michigan Law School for inviting me to take on this project and for his helpful advice, to Leonard Silverstein for his patient encouragement and support, to my research assistants, Michael Suberly and Paul Butler, for their invaluable assistance in the research and preparation of the portfolio, and to my secretaries, Darlene Svancara, Vicki Lill, Marcy Tintera, Bambi King, and Ann Chalupa, without whose help the manuscript could not have been completed. I also appreciate the support of Deans Nancy Rapoport, Steven Willborn and Susan Poser of the University of Nebraska College of Law and the financial support for the research of the portfolio provided by the Ross McCollum Fund.
1. The Statutory Purpose of the Language: A Codification of General Anti-Tax Avoidance Principles for All Taxpayers or a Focus on Income Shifting Among Businesses Only?
1. The Meaning of “Uncontrolled Taxpayers”: Does “Uncontrolled” Mean “Unrelated” or Could It Also Encompass “Related But Uncontrolled Taxpayers” or Even “Controlled Taxpayers”?

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