Skip to Content


Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction

Document Details

Information about this document as published in the Federal Register.

Document Statistics
Document page views are updated periodically throughout the day and are cumulative counts for this document including its time on Public Inspection. Counts are subject to sampling, reprocessing and revision (up or down) throughout the day.
Enhanced Content

Relevant information about this document from provides additional context. This information is not part of the official Federal Register document.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble


Internal Revenue Service (IRS), Treasury.


Correcting amendment.


This document contains a correction to a correcting amendment for final and temporary regulations (TD 9441) that were published in the Federal Register on Thursday, March 5, 2009 (74 FR 9570) providing 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.


This correction is effective March 19, 2009, and is applicable on January 5, 2009.

Start Further Info


Kenneth P. Christman, (202) 435-5265 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information



The final and temporary regulations that are the subject of this document are under sections 367 and 482 of the Internal Revenue Code.

Need for Correction

As published, final and temporary regulations (TD 9441) contains an error that may prove to be misleading and is in need of clarification.

Start List of Subjects

List of Subjects in 26 CFR Part 1

End List of Subjects

Correction of Publication

Start Amendment Part


End Amendment Part Start Part


End Part Start Amendment Part

End Amendment Part Start Authority

Authority: 26 U.S.C. 7805 * * *

End Authority Start Amendment Part

End Amendment Part
Outline of regulations under section 482 (temporary).
* * * * *
Methods to determine taxable income in connection with a cost sharing arrangement (temporary).
* * * * *

(i) * * *

(6) * * *

(vi) * * *

(B) Circumstances in which Periodic Trigger deemed not to occur.

* * * * *
Start Signature

LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

End Signature End Supplemental Information

[FR Doc. E9-5950 Filed 3-18-09; 8:45 am]