CFR›Title 26›Chapter I›Part 1›Subject Group Regulations applicable on or before January 4, 2009. ContainsSections 1.482-7A–1.500CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.482-7A § 1.482-7A Methods to determine taxable income in connection with a cost sharing arrangement. 1.484-1.500 §§ 1.484-1.500 [Reserved] Previous Regulations Applicable for Taxable Years Beginning on or Before April 21, 1993 Regulations Applicable for Taxable Years Beginning on or Before April 21, 1993 Next Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997 Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997