Treasury Department, Internal Revenue Service
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.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Parts 1, 301, and 602 [TD 9568] RIN 1545-BI47 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: 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. DATES: Effective Date: These regulations are effective on December 16, 2011. Applicability Date: For dates of applicability, see §§ 1.482-1(j)(6)(i), 1.482-2(f), 1.482-4(h), 1.482-7(l), 1.482-8(c), 1.482-9(n)(3), and 1.301-7701-1(f). FOR FURTHER INFORMATION CONTACT: Joseph L. Tobin, (202) 435-5265 (not a toll-free number). SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these final regulations has been reviewed by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 ( 44 U.S.C. 3507(d) ) under control number 1545-1364. The collections of information in these final regulations are in § 1.482-7(b)(2) and (k). Responses to the collections of information are required by the IRS to monitor compliance of controlled taxpay…
Other Federal Register documents from the same docket.
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Citation: 76 FR 80082
