| 释义 |
Section 482 Section 482US Department of Treasury regulations governing transfer prices.Section 482A section of the U.S. Tax Code allowing the IRS to allocate assets, income, deductions, and so forth between different branches of the same company or between different companies controlled by the same interests. That is, the IRS may treat these branches or companies as one branch or one company for tax purposes. This section exists to reduce tax evasion by preventing a company from hiding its taxable income in a subsidiary or a separate company. |