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

Federal Register, Volume 78 Issue 58 (Tuesday, March 26, 2013)

Federal Register Volume 78, Number 58 (Tuesday, March 26, 2013)

Rules and Regulations

Pages 18234-18235

From the Federal Register Online via the Government Printing Office www.gpo.gov

FR Doc No: 2013-07103

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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.

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Page 18235

(c) * * * (1) * * * See Sec. 1.482-8 for examples of the application of the best method rule. * * *

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FR Doc. 2013-07103 Filed 3-25-13; 8:45 am

BILLING CODE 1505-01-D