Focus (Forum & Focus)
May 14, 2009
It Pays to Share
The Treasury Department and IRS have published temporary cost-sharing regulations that set forth a new regime of valuation methodologies, write Robin Chesler and Liz Chien.
FOCUS COLUMN
By Robin Chesler and Liz Chien On Jan. 5, the Treasury Department and the Internal Revenue Service published temporary cost-sharing regulations in the Federal Register. The 2009 regulations at Treasury Regulation Section 1.482-7T contain significant changes to the former cost-sharing regulations introduced in December 1995. The 2009 regulations reflect past litigating positions taken by the IRS, and have their genesis in the ...For only $95 a month (the price of 2 article purchases)
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