# Revision of Section 482 Cost Sharing Regulations; Correction
> **IRS** · Correction to final regulations. · Published 1996-06-28 · Effective 1996-05-13 · 61 FR 33656
## Document
- **Document number:** 96-16171
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 33656
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-06-28
- **Effective date:** 1996-05-13
- **Treasury docket:** TD 8670
## Abstract

This document contains corrections to final regulations (TD 8670), which were published in the Federal Register on Monday, May 13, 1996 (61 FR 21955) relating to qualified cost sharing arrangements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/06/28/96-16171/revision-of-section-482-cost-sharing-regulations-correction)
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