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TREAS/IRS | RIN: 1545-BI47 | Publication ID: Fall 2009 |
Title: 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 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144615-02 Drafting Attorney: Kenneth P. Christman (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 | |
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 |