§4822

4 cases·4 cited

Statute Text — 26 U.S.C. §4822

Statute text not available for this section.

4 Citing Cases

Facebook, Inc. & Subsidiaries, Petitioner 164 T.C. No. 9 · 2025

This deficiency arose because respondent reallocated income between petitioner’s domestic and foreign affiliates under section 4822 in connection with intercompany agreements they entered into, effective September 15, 2 Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, regulation references are to the Code of Federal Regulations, Title 26 (Treas.

Seagate Technology, Inc., Successor in Interest to Seagate Peripherals, Inc., f.k.a. Conner Peripherals, Inc., Petitioners T.C. Memo. 2000-388 · 2000

Kenco Restaurants, Inc. v. Commissioner 206 F.3d 588 · Cir.

Kenco Restaurants, Inc. (98-2416) K-K Restaurants, Inc. (98-2417) Tiffin Avenue Realty Company, Inc.(98-2418) Bryan Realty, Inc. (98-2420) v. Commissioner of Internal Revenue 206 F.3d 588 · Cir.