Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement, 8863 [Z8-30715]

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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 ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R01–OAR–2008–0485; A–1–FRL– 8771–3] Approval and Promulgation of Air Quality Implementation Plans; New Hampshire; 2009 Motor Vehicle Emissions Budgets for the BostonManchester-Portsmouth (SE), New Hampshire, 8-Hour Ozone Nonattainment Area AGENCY: Environmental Protection Agency (EPA). ACTION: Direct final rule. SUMMARY: EPA is approving a State Implementation Plan (SIP) revision submitted by the State of New Hampshire. This revision contains 8hour ozone transportation conformity emission budgets for the BostonManchester-Portsmouth (SE), New Hampshire, 8-hour ozone nonattainment area. This action is being taken under the Clean Air Act. DATES: This direct final rule will be effective April 28, 2009, unless EPA receives adverse comments by March 30, 2009. 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[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