# Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
> **IRS** · Rule · Published 2013-03-26 · 78 FR 18234
## Document
- **Document number:** 2013-07103
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 18234
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-03-26
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/03/26/2013-07103/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement)
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