Form of consideration.

Form of consideration. The consideration for an acquisition described in this paragraph (g) may take any of the following forms:
(i) Lump sum payments. For the treatment of lump sum payments, see § 1.482–4(f)(5) (Lump sum payments);
(ii) Installment payments. Installment payments spread over the period of use of the intangible by the transferee, with interest calculated in accordance with § 1.482–2(a) (Loans or advances); and
(iii) Royalties. Royalties or other payments contingent on the use of the intangible by the transferee.
(8) Examples. The following examples illustrate allocations described in this paragraph (g):
(i) Lump sum payments. For the treatment of lump sum payments, see § 1.482–4(f)(5) (Lump sum payments);
(ii) Installment payments. Installment payments spread over the period of use of the intangible by the transferee, with interest calculated in accordance with § 1.482–2(a) (Loans or advances); and
(iii) Royalties. Royalties or other payments contingent on the use of the intangible by the transferee.
(8) Examples. The following examples illustrate allocations described in this paragraph (g):

Source

26 CFR § 1.482-7A


Scoping language

None
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