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federal_register: E8-30715

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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
E8-30715 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement Rule 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. 2009-01-05 2009 1 https://www.federalregister.gov/documents/2009/01/05/E8-30715/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/E8-30715.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BI46

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