[4830-01-P]
Section 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement. ... 1. Consolidation of existing allocation provisions -- proposed §1.482-7(i)(1) through (4) ... The proposed regulations make conforming changes to §1.367(a)-1T, §1.861-17, and §§1.482-1 et seq. of the section 482 regulations to reflect the ... ................
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