federal_register: 2011-32458

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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
2011-32458 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement Rule This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in administering the current cost sharing regulations. The final regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the final regulations. 2011-12-22 2011 12 https://www.federalregister.gov/documents/2011/12/22/2011-32458/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement https://www.govinfo.gov/content/pkg/FR-2011-12-22/pdf/2011-32458.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in... 1545-BI47

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