United States tax: Internal Revenue Service (IRS) issued corrections

The U.S. Internal Revenue Service on 8 September 2009 issued corrections to minor errors in the final regulations on the treatment of controlled services transactions and the allocation of income from intangibles under Internal Revenue Code sections 482 and 861. The corrections to the final regulations are effective on 9 September 2009 (the date of publication in the Federal Register) and applicable on 4 August 2009 (the date the final intercompany service regulations were published in the Federal Register).