# Use of Differential Income Stream as a Consideration in Assessing the Best Method
> **IRS** · Final and temporary regulations. · Published 2011-12-23 · Effective 2011-12-19 · 76 FR 80249
## Document
- **Document number:** 2011-32728
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 80249
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/23/2011-32728/use-of-differential-income-stream-as-a-consideration-in-assessing-the-best-method)
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