# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains a correction to TD 9088, which was published in the *Federal Register* on August 26, 2003 (68 FR 51171) that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.
**EFFECTIVE DATE:**
This correction is effective August 26, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Douglas Giblen (202) 435-5265 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this correction are under section 482 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9088) contain an error which may prove to be misleading and is in need of clarification.
**26? CFR Part 1**
**Correction of Publication**
Accordingly, the publication of final regulations (TD 9088), which are the subject of FR Doc. 03-21355, is corrected as follows:
§ 1.482-7
On page 51179, column 1, § 1.482-7 (d)(2)(iii)(C), line 9 from the bottom of the paragraph, the language “paragraph (d)(2)(iii)(B)( *2* ) of this section,” is corrected to read “paragraph (d)(2)(iii)(B)( *4* ) of this section,”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).