74 FR 38 pg. 8863 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
Type: RULEVolume: 74Number: 38Page: 8863
Docket number: [TD 9441]
FR document: [FR Doc. Z8-30715 Filed 2-26-09; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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:
§1.482-7T [Corrected]
On page 354, in §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