# Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
> **IRS** · Correcting amendment. · Published 2012-01-25 · Effective 2012-01-25 · 77 FR 3606
## Document
- **Document number:** 2012-895
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 3606
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-01-25
- **Effective date:** 2012-01-25
- **Treasury docket:** TD 9568
## Abstract

This document contains corrections to final regulations (TD 9568), which were published in the Federal Register on Thursday, December 22, 2011 (76 FR 80082), Relating to section 482 and methods to determine taxable income in connection with a cost sharing arrangement.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/01/25/2012-895/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement)
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