[Federal Register Volume 78, Number 58 (Tuesday, March 26, 2013)]
[Rules and Regulations]
[Pages 18234-18235]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-07103]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


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


  

CFR Correction

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.441 to 1.500), revised as of April 1, 2012, on page 604, in Sec.  
1.482-1, in paragraph (c)(1), before the last sentence, reinstate the 
following sentence:


Sec.  1.482-1  Allocation of income and deductions among taxpayers.

* * * * *

[[Page 18235]]

    (c) * * * (1) * * * See Sec.  1.482-8 for examples of the 
application of the best method rule. * * *
* * * * *
[FR Doc. 2013-07103 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D