IRC Section 482: Internal Revenue Code regulations governing transfer pricing and allocation of income and deductions among related entities
GAAP Compliance: Generally Accepted Accounting Principles that provide the foundation for financial accounting and reporting standards in the US
Federal Acquisition Regulation: Regulations for government procurement contracts and related cost allocation requirements
Sarbanes-Oxley Act: Corporate governance and financial disclosure requirements for public companies, including internal control standards
IRS Cost Sharing Regulations: Specific IRS guidelines for cost sharing arrangements between related entities
State Tax Laws: Various state-specific tax regulations governing inter-company transactions and cost allocations
International Tax Treaties: Bilateral agreements between countries affecting cross-border cost allocation arrangements
Industry-Specific Standards: Sector-specific cost accounting and allocation requirements varying by industry
State Corporate Laws: State-specific regulations governing corporate operations and inter-company agreements
SEC Requirements: Securities and Exchange Commission disclosure and reporting requirements for public companies
FASB Guidelines: Financial Accounting Standards Board pronouncements on cost accounting and allocation methodologies
Cost Accounting Standards: Specialized standards for cost accounting practices, particularly relevant for government contractors
Documentation Requirements: Record-keeping, audit trail, and supporting documentation standards for cost allocation arrangements
