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Home » 2013 Issues » 78 FR (03/26/2013) » 2013-07103. Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

  2013-07103. Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement  

  • Start Preamble

    CFR Correction

    Start Amendment Part

    In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.441 to 1.500), revised as of April 1, 2012, on page 604, in § 1.482-1, in paragraph (c)(1), before the last sentence, reinstate the following sentence:

    End Amendment Part
    Allocation of income and deductions among taxpayers.
    * * * * *
    Start Printed Page 18235

    (c) * * * (1) * * * See § 1.482-8 for examples of the application of the best method rule. * * *

    * * * * *
    End Preamble

    [FR Doc. 2013-07103 Filed 3-25-13; 8:45 am]

    BILLING CODE 1505-01-D

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Document Information

Comments Received:
0 Comments
Published:
03/26/2013
Department:
Internal Revenue Service
Entry Type:
Rule
Document Number:
2013-07103
Pages:
18234-18235 (2 pages)
PDF File:
2013-07103.pdf