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federal_register: E8-30712

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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
E8-30712 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement Proposed Rule 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. 2009-01-05 2009 1 https://www.federalregister.gov/documents/2009/01/05/E8-30712/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement https://www.govinfo.gov/content/pkg/FR-2009-01-05/pdf/E8-30712.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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