Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
---
identifier: "/us/fr/Z8-30715"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement"
title_number: 0
title_name: "Federal Register"
section_number: "Z8-30715"
section_name: "Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement"
positive_law: false
currency: "2009-02-27"
last_updated: "2009-02-27"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "Z8-30715"
document_type: "rule"
publication_date: "2009-02-27"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BI46"
fr_citation: "74 FR 8863"
fr_volume: 74
docket_ids:
- "TD 9441"
---
# [Corrected]
**Correction**
In rule document E8-30715 beginning on page 340 in the issue of Monday, January 5, 2009 make the following correction:
§1.482-7T
On page 354, in §1.482-7T(b)(5), in the second column, in paragraph (5), in the second line, “ *(i)* Situation in which Commissioner must treat arrangement as a CSA.” should read “(i) *Situation in which Commissioner must treat arrangement as a CSA.* ”