Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Adjustments |
§ 1.482-2T - Determination of taxable income in specific situations (temporary).
Latest version.
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(a) through (d) [Reserved] For further guidance,
see § 1.482-2(a) through (d).(e)
Cost sharing arrangement . For rules governing allocations under section 482 to reflect an arm's length consideration for controlled transactions involving a cost sharing arrangement, see § 1.482-7T.(f)
Effective/applicability date —(1)In general . The provision of paragraph (e)of this section is generally applicable on January 5, 2009. (2) [Reserved] For further guidance,
see § 1.482-2(f)(2).(3)
Expiration date . The applicability of paragraph (e) of this section expires on or before December 30, 2011.