Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correction
other · IRS · Rule · Published 2013-10-22 · Effective 2013-10-22 · 78 FR 62426
Document
Document number
2013-24537
Federal Register citation
78 FR 62426
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2013-10-22
Effective date
2013-10-22
Treasury docket
TD 9630
Abstract
This document contains corrections to final regulations and removal of temporary regulations (TD 9630) that were published in the Federal Register on Tuesday, August 27, 2013 (78 FR 52854). The final regulations 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.