# Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2006-12-22 · Effective 2007-01-01 · 71 FR 76913
## Document
- **Document number:** E6-21907
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 76913
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-12-22
- **Effective date:** 2007-01-01
- **Treasury docket:** TD 9278
## Abstract

This document contains corrections to final and temporary regulations (TD 9278) that was published in the Federal Register on Friday, August 4, 2006 (71 FR 44466) regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions by a controlled party to the value of an intangible owned by another controlled party. This document also contains corrections to final and temporary regulations that modify the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the regulations under section 482.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/22/E6-21907/treatment-of-services-under-section-482-allocation-of-income-and-deductions-from-intangibles)
---
*AI Analytics · CC0 1.0*