CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.482-2T—Determination of taxable income in specific situations (temporary).

1.482-2T—Determination of taxable income in specific situations (temporary).

(a) through (d) [Reserved] For further guidance, see § 1.482-2(a) through (d).
(e) Cost sharing arrangement. For rules governing allocations under section 482 to reflect an arm's length consideration for controlled transactions involving a cost sharing arrangement, see § 1.482-7T.
(f) Effective/applicability date— (1) In general. The provision of paragraph (e) of this section is generally applicable on January 5, 2009.
(2) [Reserved] For further guidance, see § 1.482-2(f)(2).
(3) Expiration date. The applicability of paragraph (e) of this section expires on or before December 30, 2011.

Code of Federal Regulations

[T.D. 9278, 71 FR 44484, Aug. 4, 2006, as amended by T.D. 9441, 74 FR 351, Jan. 5, 2009; T.D. 9456, 74 FR 38842, Aug. 4, 2009]