This PDF is the current document as it appeared on Public Inspection on 10/21/2013 at 08:45 am.
Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations and removal of temporary regulations (TD 9630) that were published in the Federal Register on Tuesday, August 27, 2013 (78 FR 52854). The final regulations implement the use of the differential income stream as a consideration in assessing the best method in connection with a cost sharing arrangement and as a specified application of the income method.
This correction is effective October 22, 2013, and is applicable beginning on or after December 19, 2011.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Mumal R. Hemrajani, at (202) 622-3800 (not a toll free number).End Further Info End Preamble Start Supplemental Information
The final regulations and removal of temporary regulations (TD 9630) that are the subject of this correction are under section 482 of the Internal Revenue Code.
Need for Correction
As published, the final regulations and removal of temporary regulations (TD 9630) 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 1End List of Subjects
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(g) * * *
(4) * * *
(vi) * * *
(F) * * *
(2) * * * See Example 8 of paragraph (g)(4)(viii) of this section.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-24537 Filed 10-21-13; 8:45 am]
BILLING CODE 4830-01-P