§ 1.482-2T - Determination of taxable income in specific situations (temporary).

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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.

                    
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