Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
---
identifier: "/us/fr/2013-07103"
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: "2013-07103"
section_name: "Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement"
positive_law: false
currency: "2013-03-26"
last_updated: "2013-03-26"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2013-07103"
document_type: "rule"
publication_date: "2013-03-26"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
fr_citation: "78 FR 18234"
fr_volume: 78
---
# Allocation of income and deductions among taxpayers.
**CFR Correction**
**26 CFR Part 1**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.441 to 1.500), revised as of April 1, 2012, on page 604, in § 1.482-1, in paragraph (c)(1), before the last sentence, reinstate the following sentence:
§ 1.482-1
(c) * * * (1) * * * See § 1.482-8 for examples of the application of the best method rule. * * *