federal_register: 05-16626

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-16626 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement Proposed Rule This document contains proposed regulations that provide guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement. These proposed regulations potentially affect controlled taxpayers within the meaning of section 482 that enter into cost sharing arrangements as defined herein. This document also provides a notice of public hearing on these proposed regulations. 2005-08-29 2005 8 https://www.federalregister.gov/documents/2005/08/29/05-16626/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement https://www.govinfo.gov/content/pkg/FR-2005-08-29/pdf/05-16626.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement. These proposed regulations potentially affect controlled taxpayers within... 1545-BB26

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