other · IRS · Rule · Published 2003-08-26 · Effective 2003-08-26 · 68 FR 51171
Document
Document number
03-21355
Federal Register citation
68 FR 51171
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-08-26
Effective date
2003-08-26
Treasury docket
TD 9088
Abstract
This document contains final regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These regulations provide guidance regarding the treatment of stock-based compensation for purposes of the rules governing qualified cost sharing arrangements and for purposes of the comparability factors to be considered under the comparable profits method.