Z8-30715. Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement  

  • Start Preamble End Preamble Start Supplemental Information

    Correction

    In rule document E8-30715 beginning on page 340 in the issue of Monday, January 5, 2009 make the following correction:

    [Corrected]

    On page 354, in §1.482-7T(b)(5), in the second column, in paragraph (5), in the second line, “(i) Situation in which Commissioner must treat arrangement as a CSA.” should read “(i) Situation in which Commissioner must treat arrangement as a CSA.

    End Supplemental Information

    [FR Doc. Z8-30715 Filed 2-26-09; 8:45 am]

    BILLING CODE 1505-01-D

Document Information

Comments Received:
0 Comments
Published:
02/27/2009
Department:
Internal Revenue Service
Entry Type:
Rule
Document Number:
Z8-30715
Pages:
8863-8863 (1 pages)
Docket Numbers:
TD 9441
RINs:
1545-BI46
PDF File:
z8-30715.pdf