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FEDERAL REGISTER: IRS PUBLISHES FINAL COST-SHARING REGS.

T.D. 8670; 61 F.R. 21955-21957

DATED
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    IL-372-88; for a summary,

    see Tax Notes, Jan. 27, 1992, p. 374.

    T.D. 8632; for a summary,

    see Tax Notes, Dec. 25, 1995, p. 1592; for

    the full text, see

    95 TNT 247-4 or H&D, Dec. 20, 1995, p. 4627.
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    related-party
    allocations
  • Language
    English
  • Tax Analysts Document Number
    Doc 96-14383 (3 original pages)
  • Magazine Citation
    Tax Notes, May 20, 1996, p. 1029
    71 Tax Notes 1029 (May 20, 1996)
Citations: T.D. 8670; 61 F.R. 21955-21957

Monday, May 13

The IRS has published final regulations on qualified cost- sharing arrangements (T.D. 8670) that repeal the "active conduct" rule of reg. section 1.482-7(c). (For a summary of the regs, see Tax Notes, May 13, 1996, p. 883.)

Full Text Citations: 61 F.R. 21955-21957; Doc 96-14383 (3 pages)

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    IL-372-88; for a summary,

    see Tax Notes, Jan. 27, 1992, p. 374.

    T.D. 8632; for a summary,

    see Tax Notes, Dec. 25, 1995, p. 1592; for

    the full text, see

    95 TNT 247-4 or H&D, Dec. 20, 1995, p. 4627.
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    related-party
    allocations
  • Language
    English
  • Tax Analysts Document Number
    Doc 96-14383 (3 original pages)
  • Magazine Citation
    Tax Notes, May 20, 1996, p. 1029
    71 Tax Notes 1029 (May 20, 1996)
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