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| TREAS/IRS | RIN: 1545-BI47 | Publication ID: Fall 2011 |
| Title: Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement | |
| Abstract: These proposed regulations will provide additional guidance on cost sharing arrangements under section 482. | |
| Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
| RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
| Major: No | Unfunded Mandates: No |
| CFR Citation: 26 CFR 1 | |
| Legal Authority: 26 USC 0482; 26 USC 7805 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-144615-02 Drafting attorney: Joseph L. Tobin (202) 435-5265 Reviewing attorney: Christopher J. Bello (202) 435-5265 Treasury attorney: David Ernick (202) 622-1754 CC:INTL | |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
| Small Entities Affected: No | Federalism: No |
| Included in the Regulatory Plan: No | |
| RIN Data Printed in the FR: No | |
| Related RINs: Previously reported as 1545-BB26, Related to 1545-BI46 | |
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Agency Contact: Joseph L. Tobin Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 927-9550 Fax:202 927-0439 Email: joseph.l.tobin@irscounsel.treas.gov |
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