Other transactions.

(2) Other transactions. In the case of a transaction to which the provisions of paragraph (i)(1) of this section do not apply but from which a FSC derives gross receipts, the income to which the FSC is entitled as a result of the transaction is determined pursuant to the terms of the contract for the transaction and, if applicable, section 482 and the regulations under that section. For applicability of the section 482 transfer pricing method, see 1.925(a)-1T (a)(3)(ii) and (b)(2)(i).

Source

26 CFR § 1.924(a)-1T


Scoping language

None
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