# Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correction
> **IRS** · Correcting amendment. · Published 2013-10-22 · Effective 2013-10-22 · 78 FR 62426
## Document
- **Document number:** 2013-24537
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 62426
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/10/22/2013-24537/use-of-differential-income-stream-as-an-application-of-the-income-method-and-as-a-consideration-in)
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