Section 482; Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement

Document ID: IRS-2007-0046-0021
Document Type: Rule
Agency: Internal Revenue Service
Topics: Employment Taxes, Estate Taxes, Excise Taxes, Gift Taxes, Income Taxes, Penalties, Reporting and Recordkeeping Requirements
Federal Register Number: 2011-32458
CFR Citation: 26 CFR Parts 1, 301, and 602
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Details Information

Document Subtype: Final Rule
Received Date: December 22 2011, at 12:00 AM Eastern Standard Time
Start-End Page: 80082 - 80136
Comment Start Date: December 22 2011, at 12:00 AM Eastern Standard Time

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