federal_register: E9-5950

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E9-5950 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction Rule This document contains a correction to a correcting amendment for final and temporary regulations (TD 9441) that were published in the Federal Register on Thursday, March 5, 2009 (74 FR 9570) providing 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. 2009-03-19 2009 3 https://www.federalregister.gov/documents/2009/03/19/E9-5950/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement https://www.govinfo.gov/content/pkg/FR-2009-03-19/pdf/E9-5950.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to a correcting amendment for final and temporary regulations (TD 9441) that were published in the Federal Register on Thursday, March 5, 2009 (74 FR 9570) providing further guidance and clarification regarding...  

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