This document contains temporary regulations that provide further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations.
The temporary regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the temporary regulations.
| File Type | application/msword |
| File Title | This document contains temporary regulations that provide further guidance and clarification regarding methods under section 482 |
| Author | qhrfb |
| Last Modified By | qhrfb |
| File Modified | 2009-01-15 |
| File Created | 2009-01-15 |