Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2011-12-22
Effective date
2011-12-16
Treasury docket
TD 9568
Abstract
This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in administering the current cost sharing regulations. The final regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the final regulations.