Use of Differential Income Stream as a Consideration in Assessing the Best Method
other · IRS · Rule · Published 2011-12-23 · Effective 2011-12-19 · 76 FR 80249
Document
Document number
2011-32728
Federal Register citation
76 FR 80249
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-12-23
Effective date
2011-12-19
Treasury docket
TD 9569
Abstract
This document contains temporary regulations that implement the use of the differential income stream as a consideration in assessing the best method in connection with a cost sharing arrangement. The text of these temporary regulations also serves as part of the text of proposed regulations contained in a cross-reference notice of proposed rulemaking (REG-145474-11) published in the Proposed Rules section in this issue of the Federal Register. This document also contains final regulations that provide cross-references in the final cost sharing regulations to relevant sections of these temporary regulations.