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Cost-Sharing Agreements: New Treasury Regulations

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Table of Contents

The Forward Looking New Cost-Sharing Regulations Issued by the Treasury Endorse Aggregate Approach: Its Role in the Evolving Rules Governing Transfer Pricing Policies and Standards (114 pp) $49.00

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Introduction to Transfer Pricing, Cost Sharing & IRS Positions - Slides (28 pp) $29.00
By Trevor Ackerman

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2011 Final Regulations: Section 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement - December 22, 2011 (56 pp)

2011 Temporary Rules and Regulations: Use of Differential Income Stream as a Consideration in Assessing the Best Method - December 23, 2011 (4 pp)

2011 Proposed Rules: Use of Differential Income Stream as an Application of the Income Method as a Consideration in Assessing the Best Method - December 23, 2011 (4 pp)

2009 Final and Temporary Regulations: Section 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement - January 5, 2009 (54 pp)

Xilinx, Inc. v. Comm'r, AOD-2010-03, 2010 WL 2917743 (IRS AOD) (6 pp)

Veritas Software Corp. v. Comm'r, AOD-2010-05, 2010 WL 4531284 (IRS AOD) (8 pp)