Editor's note

An editorial discusses providing transfer pricing information to the IRS. The 1994 Section 482 regulations and their tie-in to Section 6662 penalties pose an interesting problem for taxpayers - and a solution.

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Bibliographic Details
Published in:International tax journal 1998-01, Vol.24 (1), p.III
Main Author: O'Connor, Walter F
Format: Article
Language:English
Subjects:
Documentation
Editorials
Fines & penalties
Taxpayers
Transfer pricing
Online Access:Get full text
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Description
Summary:An editorial discusses providing transfer pricing information to the IRS. The 1994 Section 482 regulations and their tie-in to Section 6662 penalties pose an interesting problem for taxpayers - and a solution.
ISSN:0097-7314