{"abstract":"This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in administering the current cost sharing regulations. The final regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the final regulations.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/12/22/2011-32458.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"76 FR 80082","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on December 16, 2011.","disposition_notes":null,"docket_ids":["TD 9568"],"dockets":[],"document_number":"2011-32458","effective_on":"2011-12-16","end_page":80136,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/12/22/2011-32458.xml","html_url":"https://www.federalregister.gov/documents/2011/12/22/2011-32458/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-32458?publication_date=2011-12-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-12-22/2011-32458/mods.xml","not_received_for_publication":null,"page_length":55,"page_views":{"count":1906,"last_updated":"2026-08-25 14:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-12-22/pdf/2011-32458.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2011-32458.pdf?1324070848","publication_date":"2011-12-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/12/22/2011-32458.txt","regulation_id_number_info":{"1545-BI47":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BI47/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement","title":"Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BI47&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BI47"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2007-0046","supporting_documents_count":0,"docket_id":"IRS-2007-0046","regulation_id_number":null,"title":"Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 ","checked_regulationsdotgov_at":"2012-01-11T08:08:56Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":80082,"subtype":null,"title":"Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement","toc_doc":"Section 482; Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":76}