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Section 482 - Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Section 482 - Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Section 482 - Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary regulations that provide further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. The temporary regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the temporary regulations. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register. This book contains: - The complete text of the Section 482 - Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section