1.482-9T—Methods to determine taxable income in connection with a controlled services transaction (temporary).
(a)
through (m)(2) [Reserved] For further guidance, see § 1.482-0, the entries for § 1.482-9(a) through (m)(2).
(3) Coordination with rules governing cost sharing arrangements.
Section 1.482-7T provides the specific methods to be used to determine arm's length results of controlled transactions in connection with a cost sharing arrangement. This section provides the specific methods to be used to determine arm's length results of a controlled service transaction, including in an arrangement for sharing the costs and risks of developing intangibles other than a cost sharing arrangement covered by § 1.482-7T. In the case of such an arrangement, consideration of the principles, methods, comparability, and reliability considerations set forth in § 1.482-7T is relevant in determining the best method, including an unspecified method, under this section, as appropriately adjusted in light of the differences in the facts and circumstances between such arrangement and a cost sharing arrangement.
(n) Effective/applicability date.
Paragraph (m)(3) of this section is generally applicable on January 5, 2009.
(2) Election to apply regulations to earlier taxable years—
(i) Scope of election.
A taxpayer may elect to apply §§ 1.482-1T, 1.482-2T, 1.482-4T, 1.482-6T, 1.482-8T, and , 1.861-8T, § 1.6038A-3T, § 1.6662-6T and § 31.3121(s)-1T of this chapter to any taxable year beginning after September 10, 2003. Such election requires that all of the provisions of this section, §§ 1.482-1T, 1.482-2T, 1.482-4T, 1.482-6T, 1.482-8T, and 1.482-9T, as well as the related provisions, §§ 1.861-8T, 1.6038A-3T, 1.6662-6T and 31.3121(s)-1T of this chapter be applied to such taxable year and all subsequent taxable years (earlier taxable years) of the taxpayer making the election.
(ii) Effect of election.
An election to apply the regulations to earlier taxable years has no effect on the limitations on assessment and collection or on the limitations on credit or refund (see Chapter 66 of the Internal Revenue Code).
(iii) Time and manner of making election.
An election to apply the regulations to earlier taxable years must be made by attaching a statement to the taxpayer's timely filed U.S. tax return (including extensions) for its first taxable year after December 31, 2006.
(iv) Revocation of election.
An election to apply the regulations to earlier taxable years may not be revoked without the consent of the Commissioner
(3) Expiration dates.
The applicability of this section expires on July 31, 2009, except paragraph (m)(3) of this section, which expires on December 30, 2011.
(o) Expiration date.
The applicability of paragraph (m)(3) of this section expires on December 30, 2011.