Regulations Reference
Read, copy, and cite the source rules. Verbatim text with one-click citations.
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US Section 482
The Treasury regulations under §482 (§§ 1.482-0 to 1.482-9 and the §1.6662-6 penalty rule), pulled verbatim from the official eCFR with per-paragraph citations.
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OECD Transfer Pricing Guidelines
The 2022 Guidelines by chapter and paragraph, reproduced with permission, with per-paragraph citations and deep links to the official text.
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