Tag: CST payment

§ 1.482-7(h)(1) CST Payments.

CST Payments may not be paid in shares of stock in the payor (or stock in any member of the controlled group that includes the controlled participants) ...
CCA/CSA, CCA/CSA - methods for pricing, Contingent payments, Cost Contribution Arrangement (CCA), Cost Sharing Arrangement (CSA), CST payment, Form of payment, Lump-sum payment, Pre-existing intangibles, Valuation, Valuation of intangibles