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- W2265980425 abstract "The IRS and Treasury Department recently released temporary regulations addressing intercompany services and the use of intangible property. These regulations revise proposed regulations issued in 2003. Although the temporary regulations address many of the concerns raised by the proposed regulations, many issues remain. The authors note that while there are positive aspects to these temporary regulations, compared to the proposed regulations, many taxpayers may be worse off than they are under current law. Most taxpayers will need to quickly undertake much more analysis than historically undertaken to address these rules, given that they are effective Jan. 1, 2007, and generally apply to tax years beginning after Dec. 31, 2006." @default.
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- W2265980425 date "2006-09-29" @default.
- W2265980425 modified "2023-09-24" @default.
- W2265980425 title "Temporary Services Regs: One Step Forward, Two Steps Back?" @default.
- W2265980425 hasPublicationYear "2006" @default.
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