# Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-12-22 · Effective 2011-12-16 · 76 FR 80082
## Document
- **Document number:** 2011-32458
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 80082
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/22/2011-32458/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement)
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