# Section 482 Cost Sharing Regulations
> **IRS** · Final regulations. · Published 1995-12-20 · Effective 1996-01-01 · 60 FR 65553
## Document
- **Document number:** 95-30617
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 65553
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-12-20
- **Effective date:** 1996-01-01
- **Treasury docket:** TD 8632
## Abstract

This document contains final regulations relating to qualified cost sharing arrangements under section 482 of the Internal Revenue Code. These regulations reflect changes to section 482 made by the Tax Reform Act of 1986, and provide guidance to revenue agents and taxpayers implementing the changes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/20/95-30617/section-482-cost-sharing-regulations)
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