United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2011_register executive 2011-12-22 article Part III Rules and Regulations D09002ee1c7fe5b38 D09002ee1c7fe5d88 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency 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. 76 FR 80082 https://www.govinfo.gov/app/details/FR-2011-12-22/2011-32458 2011-32458 fr22de11-11 RIN 1545-BI47 4830-01-P TD 9568 https://www.govinfo.gov/app/details/FR-2011-12-22/2011-32458 https://www.govinfo.gov/content/pkg/FR-2011-12-22/html/2011-32458.htm https://www.govinfo.gov/content/pkg/FR-2011-12-22/pdf/2011-32458.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 55 p. 80082 80136 76 FR 80082 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 Title 26 Part 602 26 CFR Part 602 RIN 1545-BI47 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Federal Register Vol. 76, Issue RULE 2011-32458 III DEPARTMENT OF THE TREASURY Internal Revenue Service 2011-12-16 TD 9568 4830-01-P 2011-32458 Final regulations and removal of temporary regulations.

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.

Effective Date: These regulations are effective on December 16, 2011. Joseph L. Tobin, (202) 435-5265 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties Section 482; Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement , Vol. 76, no. 246 Office of the Federal Register, National Archives and Records Administration 2011-12-22 continuing daily deposited born digital 672 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2011-12-22 P0b002ee1813d3c06 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr22de11 https://www.govinfo.gov/app/details/FR-2011-12-22 https://www.govinfo.gov/content/pkg/FR-2011-12-22/pdf/FR-2011-12-22.pdf https://www.govinfo.gov/content/pkg/FR-2011-12-22/xml/FR-2011-12-22.xml fdlp 79529 80189 DGPO 2011-12-22 2024-06-03 FR-2011-12-22 machine generated eng FR FR-2011-12-22 76 246