Treas. Reg. § 1.482-0 Outline of regulations under section 482.

Treas. Reg. § 1.482-1 Allocation of income and deductions among taxpayers.

Treas. Reg. § 1.482-1T Allocation of income and deductions among taxpayers (temporary).

Treas. Reg. § 1.482-2 Determination of taxable income in specific situations.

Treas. Reg. § 1.482-3 Methods to determine taxable income in connection with a transfer of tangible property.

Treas. Reg. § 1.482-4 Methods to determine taxable income in connection with a transfer of intangible property.

Treas. Reg. § 1.482-5 Comparable profits method.

Treas. Reg. § 1.482-6 Profit split method.

Treas. Reg. § 1.482-7 Methods to determine taxable income in connection with a cost sharing arrangement.

Treas. Reg. § 1.482-8 Examples of the best method rule.

Treas. Reg. § 1.482-9 Methods to determine taxable income in connection with a controlled services transaction.

26 U.S.C. § 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments.

26 U.S.C. § 6662 Imposition of accuracy-related penalty on underpayments