Internal Revenue Service January 5, 2009 – Federal Register Recent Federal Regulation Documents
Results 1 - 2 of 2
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
This document contains temporary regulations that provide further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. The temporary regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the temporary regulations. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. These temporary regulations potentially affect controlled taxpayers within the meaning of section 482 that enter into cost sharing arrangements as defined therein. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on those proposed regulations.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
