# Revision of Section 482 Cost Sharing Regulations
> **IRS** · Final regulations. · Published 1996-05-13 · Effective 1996-05-13 · 61 FR 21955
## Document
- **Document number:** 96-11781
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 21955
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-05-13
- **Effective date:** 1996-05-13
- **Treasury docket:** TD 8670
## Abstract

This document contains final regulations relating to qualified cost sharing arrangements under section 482 of the Internal Revenue Code. These regulations reflect technical changes to the requirements for qualification as a controlled participant under the final cost sharing regulations published in the Federal Register on December 20, 1995.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/13/96-11781/revision-of-section-482-cost-sharing-regulations)
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