[Federal Register Volume 74, Number 38 (Friday, February 27, 2009)]
[Rules and Regulations]
[Page 8863]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: Z8-30715]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9441]
RIN 1545-BI46


Section 482: Methods To Determine Taxable Income in Connection 
With a Cost Sharing Arrangement

Correction

    In rule document E8-30715 beginning on page 340 in the issue of 
Monday, January 5, 2009 make the following correction:


Sec. 1.482-7T  [Corrected]

    On page 354, in Sec. 1.482-7T(b)(5), in the second column, in 
paragraph (5), in the second line, ``(i) Situation in which 
Commissioner must treat arrangement as a CSA.'' should read 
``(i)Situation in which Commissioner must treat arrangement as a CSA.''

[FR Doc. Z8-30715 Filed 2-26-09; 8:45 am]
BILLING CODE 1505-01-D