federal_register: 2011-32728

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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
2011-32728 Use of Differential Income Stream as a Consideration in Assessing the Best Method Rule This document contains temporary regulations that implement the use of the differential income stream as a consideration in assessing the best method in connection with a cost sharing arrangement. The text of these temporary regulations also serves as part of the text of proposed regulations contained in a cross-reference notice of proposed rulemaking (REG-145474-11) published in the Proposed Rules section in this issue of the Federal Register. This document also contains final regulations that provide cross-references in the final cost sharing regulations to relevant sections of these temporary regulations. 2011-12-23 2011 12 https://www.federalregister.gov/documents/2011/12/23/2011-32728/use-of-differential-income-stream-as-a-consideration-in-assessing-the-best-method https://www.govinfo.gov/content/pkg/FR-2011-12-23/pdf/2011-32728.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations that implement the use of the differential income stream as a consideration in assessing the best method in connection with a cost sharing arrangement. The text of these temporary regulations also serves as...  

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