Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method
other · IRS · Rule · Published 2013-08-27 · Effective 2013-08-27 · 78 FR 52854
Document
Document number
2013-20786
Federal Register citation
78 FR 52854
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2013-08-27
Effective date
2013-08-27
Treasury docket
TD 9630
Abstract
This document contains final 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 and as a specified application of the income method.