{"abstract":"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.","action":"Final and 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/2009/01/05/E8-30715.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":"74 FR 340","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on January 5, 2009.","disposition_notes":null,"docket_ids":["TD 9441"],"dockets":[],"document_number":"E8-30715","effective_on":"2009-01-05","end_page":391,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/01/05/E8-30715.xml","html_url":"https://www.federalregister.gov/documents/2009/01/05/E8-30715/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/E8-30715?publication_date=2009-01-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-01-05/E8-30715/mods.xml","not_received_for_publication":null,"page_length":52,"page_views":{"count":1060,"last_updated":"2026-08-24 18:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-01-05/pdf/E8-30715.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-01-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/01/05/E8-30715.txt","regulation_id_number_info":{"1545-BI46":null},"regulation_id_numbers":["1545-BI46"],"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":"2011-11-15T08:44:43Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":340,"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 a 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":74}