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TREAS/IRS RIN: 1545-BB26 Publication ID: Fall 2007 
Title: Section 482: Methods To Determine Taxable Income in Connection With a Cost-Sharing Arrangement 
Abstract: These 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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 482   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/29/2005  70 FR 51116   
Hearing  12/16/2005  70 FR 51116   
Completed Action-Withdrawn  05/17/2007    
Additional Information: REG-144615-02 Drafting attorney: Kenneth P. Christman (202) 435-5265 Reviewing attorney: John M. Breen (202) 435-5266 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 
Agency Contact:
Kenneth P. Christman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 435-5265
Fax:202 435-5267
Email: kenneth.p.christman@irscounsel.treas.gov