78 FR 58 pgs. 18234-18235 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
Type: RULEVolume: 78Number: 58Pages: 18234 - 18235
FR document: [FR Doc. 2013-07103 Filed 3-25-13; 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
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.441 to 1.500), revised as of April 1, 2012, on page 604, in § 1.482-1, in paragraph (c)(1), before the last sentence, reinstate the following sentence:
§ 1.482-1 Allocation of income and deductions among taxpayers.
(c) * * * (1) * * * See § 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