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TRANSFER PRICING 1201 Tax Lawyer, Vol. 56, No. 4 TRANSFER PRICING SUBMITTED BY THE COMMITTEE ON TRANSFER PRICING: CHARLES S. TRIPLETT, COMMITTEE CHAIR; DARRIN LITSKY, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Treasury Regulations Cost Sharing and Comparable Profits Method In Proposed Regulation sections 1.482-1, 1.482-5, and 1.482-7, 67 Fed. Reg. 48,997 (2002), the Service has recommended the inclusion of stock option costs as part of the pool of costs to be shared by participants to a...

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