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TREAS/IRS RIN: 1545-BI47 Publication ID: Spring 2011 
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
Timetable:
Action Date FR Cite
NPRM  01/05/2009  74 FR 236   
NPRM Comment Period End  04/06/2009    
Public Hearing  04/21/2009    
Final Action  12/00/2011    
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 
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