The Resource Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations

Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations

Label
Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations
Title
Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations
Creator
Subject
Language
eng
Summary
On December 31, 2008, the Internal Revenue Service issued temporary regulations under Regs. Par. 1.482-7T governing cost sharing arrangements. The objective of this article is to identify and discuss some of the problematic legal requirements and restrictions in the temporary regulations and the authority, or lack thereof, supporting these new rules. The article provides a brief overview of the 2005 proposed regulations, including some of the more controversial provisions. It then addresses the temporary regulations, describing the new rules and the restrictions and limitations to which cost sharing arrangements will now be subject
Citation source
In: Tax management international journal. - Arlington. - Vol. 39 (2010),
http://library.link/vocab/creatorName
Wood, K.W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • intangibles
Label
Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations
Instantiates
Publication
Label
Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations
Publication

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