# Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method
> **IRS** · Final regulations and removal of temporary regulations. · Published 2013-08-27 · Effective 2013-08-27 · 78 FR 52854
## Document
- **Document number:** 2013-20786
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 52854
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/08/27/2013-20786/use-of-differential-income-stream-as-an-application-of-the-income-method-and-as-a-consideration-in)
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