# Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to Treasury Decision TD 9630, which was published in the *Federal Register* on Tuesday, August 27, 2013. Treasury Decision 9630 contains final regulations that implement the use of the differential income stream as a consideration in assessing the best sharing arrangement and as a specified application of the income method.
**DATES:**
This correction is effective on March 9, 2020 and is applicable on or after August 27, 2013.
**FOR FURTHER INFORMATION CONTACT:**
Christopher J. Bello, Office of Associate Chief Counsel (International), (202) 317-3800 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9630) that are the subject of this correction are issued under section 1.482-7 of the Internal Revenue Code.
**Need for Correction**
As published August 27, 2013 (78 FR 52854), the final regulations (TD 9630) contain an error that needs to be corrected.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
**PART 1—INCOME TAXES**
**26 CFR Part 1**
1. The authority citation for part 1 is amended by removing the sectional authority for § 1.482-7T to read in part as follows:
**Authority:**
26 U.S.C. 7805.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).