Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment
other · IRS · Rule · Published 2020-03-09 · Effective 2020-03-09 · 85 FR 13483
Document
Document number
2020-04485
Federal Register citation
85 FR 13483
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2020-03-09
Effective date
2020-03-09
Treasury docket
TD 9630
Abstract
This document contains corrections to Treasury Decision TD 9630, which was published in the Federal Register on Tuesday, August 27, 2013. Treasury Decision 9630 contains final regulations that implement the use of the differential income stream as a consideration in assessing the best sharing arrangement and as a specified application of the income method.