Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement, 8863 [Z8-30715]
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Federal Register / Vol. 74, No. 38 / Friday, February 27, 2009 / Rules and Regulations
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[FR Doc. E9–3864 Filed 2–26–09; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9441]
RIN 1545–BI46
Section 482: Methods To Determine
Taxable Income in Connection With a
Cost Sharing Arrangement
Correction
In rule document E8–30715 beginning
on page 340 in the issue of Monday,
January 5, 2009 make the following
correction:
dwashington3 on PROD1PC60 with RULES
§1.482–7T
[Corrected]
On page 354, in §1.482–7T(b)(5), in
the second column, in paragraph (5), in
the second line, ‘‘(i) Situation in which
Commissioner must treat arrangement
as a CSA.’’ should read ‘‘(i)Situation in
which Commissioner must treat
arrangement as a CSA.’’
[FR Doc. Z8–30715 Filed 2–26–09; 8:45 am]
BILLING CODE 1505–01–D
VerDate Nov<24>2008
14:27 Feb 26, 2009
Jkt 217001
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E:\FR\FM\27FER1.SGM
27FER1
]]>Agencies
[Federal Register Volume 74, Number 38 (Friday, February 27, 2009)]
[Rules and Regulations]
[Page 8863]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: Z8-30715]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9441]
RIN 1545-BI46
Section 482: Methods To Determine Taxable Income in Connection
With a Cost Sharing Arrangement
Correction
In rule document E8-30715 beginning on page 340 in the issue of
Monday, January 5, 2009 make the following correction:
Sec. 1.482-7T [Corrected]
On page 354, in Sec. 1.482-7T(b)(5), in the second column, in
paragraph (5), in the second line, ``(i) Situation in which
Commissioner must treat arrangement as a CSA.'' should read
``(i)Situation in which Commissioner must treat arrangement as a CSA.''
[FR Doc. Z8-30715 Filed 2-26-09; 8:45 am]
BILLING CODE 1505-01-D
