Title 26

Volume 8 CHAPTER I SUBCHAP A

Subchapter A - Income Tax (continued)

26:8.0.1.1.1PART 1
PART 1 - INCOME TAXES (CONTINUED)
26:8.0.1.1.1.0.1SUBJGRP 1
  DEFERRED COMPENSATION, ETC. (CONTINUED)
26:8.0.1.1.1.0.2SUBJGRP 2
  Accounting Periods
26:8.0.1.1.1.0.2.1SECTION 1.441-0
     1.441-0 Table of contents.
26:8.0.1.1.1.0.2.2SECTION 1.441-1
     1.441-1 Period for computation of taxable income.
26:8.0.1.1.1.0.2.3SECTION 1.441-2
     1.441-2 Election of taxable year consisting of 52-53 weeks.
26:8.0.1.1.1.0.2.4SECTION 1.441-3
     1.441-3 Taxable year of a personal service corporation.
26:8.0.1.1.1.0.2.5SECTION 1.441-4
     1.441-4 Effective date.
26:8.0.1.1.1.0.2.6SECTION 1.442-1
     1.442-1 Change of annual accounting period.
26:8.0.1.1.1.0.2.7SECTION 1.443-1
     1.443-1 Returns for periods of less than 12 months.
26:8.0.1.1.1.0.2.8SECTION 1.444-0T
     1.444-0T Table of contents (temporary).
26:8.0.1.1.1.0.2.9SECTION 1.444-1T
     1.444-1T Election to use a taxable year other than the required taxable year (temporary).
26:8.0.1.1.1.0.2.10SECTION 1.444-2T
     1.444-2T Tiered structure (temporary).
26:8.0.1.1.1.0.2.11SECTION 1.444-3T
     1.444-3T Manner and time of making section 444 election (temporary).
26:8.0.1.1.1.0.2.12SECTION 1.444-4
     1.444-4 Tiered structure.
26:8.0.1.1.1.0.3SUBJGRP 3
  Methods of Accounting
26:8.0.1.1.1.0.4SUBJGRP 4
  methods of accounting in general
26:8.0.1.1.1.0.4.13SECTION 1.446-1
     1.446-1 General rule for methods of accounting.
26:8.0.1.1.1.0.4.14SECTION 1.446-2
     1.446-2 Method of accounting for interest.
26:8.0.1.1.1.0.4.15SECTION 1.446-3
     1.446-3 Notional principal contracts.
26:8.0.1.1.1.0.4.16SECTION 1.446-3T
     1.446-3T Notional principal contracts (temporary).
26:8.0.1.1.1.0.4.17SECTION 1.446-4
     1.446-4 Hedging transactions.
26:8.0.1.1.1.0.4.18SECTION 1.446-5
     1.446-5 Debt issuance costs.
26:8.0.1.1.1.0.4.19SECTION 1.446-6
     1.446-6 REMIC inducement fees.
26:8.0.1.1.1.0.4.20SECTION 1.446-7
     1.446-7 Net asset value method for certain money market fund shares.
26:8.0.1.1.1.0.4.21SECTION 1.448-1
     1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting.
26:8.0.1.1.1.0.4.22SECTION 1.448-1T
     1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
26:8.0.1.1.1.0.4.23SECTION 1.448-2
     1.448-2 Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
26:8.0.1.1.1.0.4.24SECTION 1.448-3
     1.448-3 Nonaccrual of certain amounts by service providers.
26:8.0.1.1.1.0.5SUBJGRP 5
  taxable year for which items of gross income included
26:8.0.1.1.1.0.5.25SECTION 1.451-1
     1.451-1 General rule for taxable year of inclusion.
26:8.0.1.1.1.0.5.26SECTION 1.451-2
     1.451-2 Constructive receipt of income.
26:8.0.1.1.1.0.5.27SECTION 1.451-3
     1.451-3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
26:8.0.1.1.1.0.5.28SECTION 1.451-4
     1.451-4 Accounting for redemption of trading stamps and coupons.
26:8.0.1.1.1.0.5.29SECTION 1.451-6
     1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
26:8.0.1.1.1.0.5.30SECTION 1.451-7
     1.451-7 Election relating to livestock sold on account of drought.
26:8.0.1.1.1.0.5.31SECTION 1.451-8
     1.451-8 Advance payments for goods, services, and certain other items.
26:8.0.1.1.1.0.5.32SECTION 1.453-1 - 1.453-2
     1.453-1--1.453-2 [Reserved]
26:8.0.1.1.1.0.5.33SECTION 1.453-3
     1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable.
26:8.0.1.1.1.0.5.34SECTION 1.453-4 - 1.453.8
     1.453-4--1.453.8 [Reserved]
26:8.0.1.1.1.0.5.35SECTION 1.453-9
     1.453-9 Gain or loss on disposition of installment obligations.
26:8.0.1.1.1.0.5.36SECTION 1.453-10
     1.453-10 [Reserved]
26:8.0.1.1.1.0.5.37SECTION 1.453-11
     1.453-11 Installment obligations received from a liquidating corporation.
26:8.0.1.1.1.0.5.38SECTION 1.453-12
     1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method.
26:8.0.1.1.1.0.5.39SECTION 1.453A-0
     1.453A-0 Table of contents.
26:8.0.1.1.1.0.5.40SECTION 1.453A-1
     1.453A-1 Installment method of reporting income by dealers on personal property.
26:8.0.1.1.1.0.5.41SECTION 1.453A-2
     1.453A-2 [Reserved]
26:8.0.1.1.1.0.5.42SECTION 1.453A-3
     1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.
26:8.0.1.1.1.0.5.43SECTION 1.454-1
     1.454-1 Obligations issued at discount.
26:8.0.1.1.1.0.5.44SECTION 1.455-1
     1.455-1 Treatment of prepaid subscription income.
26:8.0.1.1.1.0.5.45SECTION 1.455-2
     1.455-2 Scope of election under section 455.
26:8.0.1.1.1.0.5.46SECTION 1.455-3
     1.455-3 Method of allocation.
26:8.0.1.1.1.0.5.47SECTION 1.455-4
     1.455-4 Cessation of taxpayer's liability.
26:8.0.1.1.1.0.5.48SECTION 1.455-5
     1.455-5 Definitions and other rules.
26:8.0.1.1.1.0.5.49SECTION 1.455-6
     1.455-6 Time and manner of making election.
26:8.0.1.1.1.0.5.50SECTION 1.456-1
     1.456-1 Treatment of prepaid dues income.
26:8.0.1.1.1.0.5.51SECTION 1.456-2
     1.456-2 Scope of election under section 456.
26:8.0.1.1.1.0.5.52SECTION 1.456-3
     1.456-3 Method of allocation.
26:8.0.1.1.1.0.5.53SECTION 1.456-4
     1.456-4 Cessation of liability or existence.
26:8.0.1.1.1.0.5.54SECTION 1.456-5
     1.456-5 Definitions and other rules.
26:8.0.1.1.1.0.5.55SECTION 1.456-6
     1.456-6 Time and manner of making election.
26:8.0.1.1.1.0.5.56SECTION 1.456-7
     1.456-7 Transitional rule.
26:8.0.1.1.1.0.5.57SECTION 1.457-1
     1.457-1 General overviews of section 457.
26:8.0.1.1.1.0.5.58SECTION 1.457-2
     1.457-2 Definitions.
26:8.0.1.1.1.0.5.59SECTION 1.457-3
     1.457-3 General introduction to eligible plans.
26:8.0.1.1.1.0.5.60SECTION 1.457-4
     1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
26:8.0.1.1.1.0.5.61SECTION 1.457-5
     1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans
26:8.0.1.1.1.0.5.62SECTION 1.457-6
     1.457-6 Timing of distributions under eligible plans.
26:8.0.1.1.1.0.5.63SECTION 1.457-7
     1.457-7 Taxation of Distributions Under Eligible Plans.
26:8.0.1.1.1.0.5.64SECTION 1.457-8
     1.457-8 Funding rules for eligible plans.
26:8.0.1.1.1.0.5.65SECTION 1.457-9
     1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements.
26:8.0.1.1.1.0.5.66SECTION 1.457-10
     1.457-10 Miscellaneous provisions.
26:8.0.1.1.1.0.5.67SECTION 1.457-11
     1.457-11 Tax treatment of participants if plan is not an eligible plan.
26:8.0.1.1.1.0.5.68SECTION 1.457-12
     1.457-12 Effective dates.
26:8.0.1.1.1.0.5.69SECTION 1.458-1
     1.458-1 Exclusion for certain returned magazines, paperbacks, or records.
26:8.0.1.1.1.0.5.70SECTION 1.458-2
     1.458-2 Manner of and time for making election.
26:8.0.1.1.1.0.5.71SECTION 1.460-0
     1.460-0 Outline of regulations under section 460.
26:8.0.1.1.1.0.5.72SECTION 1.460-1
     1.460-1 Long-term contracts.
26:8.0.1.1.1.0.5.73SECTION 1.460-2
     1.460-2 Long-term manufacturing contracts.
26:8.0.1.1.1.0.5.74SECTION 1.460-3
     1.460-3 Long-term construction contracts.
26:8.0.1.1.1.0.5.75SECTION 1.460-4
     1.460-4 Methods of accounting for long-term contracts.
26:8.0.1.1.1.0.5.76SECTION 1.460-5
     1.460-5 Cost allocation rules.
26:8.0.1.1.1.0.5.77SECTION 1.460-6
     1.460-6 Look-back method.
26:8.0.1.1.1.0.6SUBJGRP 6
  taxable year for which deductions taken
26:8.0.1.1.1.0.6.78SECTION 1.461-0
     1.461-0 Table of contents.
26:8.0.1.1.1.0.6.79SECTION 1.461-1
     1.461-1 General rule for taxable year of deduction.
26:8.0.1.1.1.0.6.80SECTION 1.461-2
     1.461-2 Contested liabilities.
26:8.0.1.1.1.0.6.81SECTION 1.461-3
     1.461-3 Prepaid interest. [Reserved]
26:8.0.1.1.1.0.6.82SECTION 1.461-4
     1.461-4 Economic performance.
26:8.0.1.1.1.0.6.83SECTION 1.461-5
     1.461-5 Recurring item exception.
26:8.0.1.1.1.0.6.84SECTION 1.461-6
     1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
26:8.0.1.1.1.0.6.85SECTION 1.465-1T
     1.465-1T Aggregation of certain activities (temporary).
26:8.0.1.1.1.0.6.86SECTION 1.465-8
     1.465-8 General rules; interest other than that of a creditor.
26:8.0.1.1.1.0.6.87SECTION 1.465-20
     1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss.
26:8.0.1.1.1.0.6.88SECTION 1.465-27
     1.465-27 Qualified nonrecourse financing.
26:8.0.1.1.1.0.6.89SECTION 1.466-1
     1.466-1 Method of accounting for the redemption cost of qualified discount coupons.
26:8.0.1.1.1.0.6.90SECTION 1.466-2
     1.466-2 Special protective election for certain taxpayers.
26:8.0.1.1.1.0.6.91SECTION 1.466-3
     1.466-3 Manner of and time for making election under section 466.
26:8.0.1.1.1.0.6.92SECTION 1.466-4
     1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
26:8.0.1.1.1.0.6.93SECTION 1.467-0
     1.467-0 Table of contents.
26:8.0.1.1.1.0.6.94SECTION 1.467-1
     1.467-1 Treatment of lessors and lessees generally.
26:8.0.1.1.1.0.6.95SECTION 1.467-2
     1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
26:8.0.1.1.1.0.6.96SECTION 1.467-3
     1.467-3 Disqualified leasebacks and long-term agreements.
26:8.0.1.1.1.0.6.97SECTION 1.467-4
     1.467-4 Section 467 loan.
26:8.0.1.1.1.0.6.98SECTION 1.467-5
     1.467-5 Section 467 rental agreements with variable interest.
26:8.0.1.1.1.0.6.99SECTION 1.467-6
     1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
26:8.0.1.1.1.0.6.100SECTION 1.467-7
     1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
26:8.0.1.1.1.0.6.101SECTION 1.467-8
     1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements.
26:8.0.1.1.1.0.6.102SECTION 1.467-9
     1.467-9 Effective/applicability dates and automatic method changes for certain agreements.
26:8.0.1.1.1.0.6.103SECTION 1.468A-0
     1.468A-0 Nuclear decommissioning costs; table of contents.
26:8.0.1.1.1.0.6.104SECTION 1.468A-1
     1.468A-1 Nuclear decommissioning costs; general rules.
26:8.0.1.1.1.0.6.105SECTION 1.468A-2
     1.468A-2 Treatment of electing taxpayer.
26:8.0.1.1.1.0.6.106SECTION 1.468A-3
     1.468A-3 Ruling amount.
26:8.0.1.1.1.0.6.107SECTION 1.468A-4
     1.468A-4 Treatment of nuclear decommissioning fund.
26:8.0.1.1.1.0.6.108SECTION 1.468A-5
     1.468A-5 Nuclear decommissioning fund - miscellaneous provisions.
26:8.0.1.1.1.0.6.109SECTION 1.468A-6
     1.468A-6 Disposition of an interest in a nuclear power plant.
26:8.0.1.1.1.0.6.110SECTION 1.468A-7
     1.468A-7 Manner of and time for making election.
26:8.0.1.1.1.0.6.111SECTION 1.468A-8
     1.468A-8 Special transfers to qualified funds pursuant to section 468A(f).
26:8.0.1.1.1.0.6.112SECTION 1.468A-9
     1.468A-9 Applicability dates.
26:8.0.1.1.1.0.6.113SECTION 1.468B
     1.468B Designated settlement funds.
26:8.0.1.1.1.0.6.114SECTION 1.468B-0
     1.468B-0 Table of contents.
26:8.0.1.1.1.0.6.115SECTION 1.468B-1
     1.468B-1 Qualified settlement funds.
26:8.0.1.1.1.0.6.116SECTION 1.468B-2
     1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
26:8.0.1.1.1.0.6.117SECTION 1.468B-3
     1.468B-3 Rules applicable to the transferor.
26:8.0.1.1.1.0.6.118SECTION 1.468B-4
     1.468B-4 Taxability of distributions to claimants.
26:8.0.1.1.1.0.6.119SECTION 1.468B-5
     1.468B-5 Effective dates and transition rules applicable to qualified settlement funds.
26:8.0.1.1.1.0.6.120SECTION 1.468B-6
     1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
26:8.0.1.1.1.0.6.121SECTION 1.468B-7
     1.468B-7 Pre-closing escrows.
26:8.0.1.1.1.0.6.122SECTION 1.468B-8
     1.468B-8 Contingent-at-closing escrows. [Reserved]
26:8.0.1.1.1.0.6.123SECTION 1.468B-9
     1.468B-9 Disputed ownership funds.
26:8.0.1.1.1.0.6.124SECTION 1.469-0
     1.469-0 Table of contents.
26:8.0.1.1.1.0.6.125SECTION 1.469-1
     1.469-1 General rules.
26:8.0.1.1.1.0.6.126SECTION 1.469-1T
     1.469-1T General rules (temporary).
26:8.0.1.1.1.0.6.127SECTION 1.469-2
     1.469-2 Passive activity loss.
26:8.0.1.1.1.0.6.128SECTION 1.469-2T
     1.469-2T Passive activity loss (temporary).
26:8.0.1.1.1.0.6.129SECTION 1.469-3
     1.469-3 Passive activity credit.
26:8.0.1.1.1.0.6.130SECTION 1.469-3T
     1.469-3T Passive activity credit (temporary).
26:8.0.1.1.1.0.6.131SECTION 1.469-4
     1.469-4 Definition of activity.
26:8.0.1.1.1.0.6.132SECTION 1.469-4T
     1.469-4T Definition of activity (temporary).
26:8.0.1.1.1.0.6.133SECTION 1.469-5
     1.469-5 Material participation.
26:8.0.1.1.1.0.6.134SECTION 1.469-5T
     1.469-5T Material participation (temporary).
26:8.0.1.1.1.0.6.135SECTION 1.469-6
     1.469-6 Treatment of losses upon certain dispositions. [Reserved]
26:8.0.1.1.1.0.6.136SECTION 1.469-7
     1.469-7 Treatment of self-charged items of interest income and deduction.
26:8.0.1.1.1.0.6.137SECTION 1.469-8
     1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
26:8.0.1.1.1.0.6.138SECTION 1.469-9
     1.469-9 Rules for certain rental real estate activities.
26:8.0.1.1.1.0.6.139SECTION 1.469-10
     1.469-10 Application of section 469 to publicly traded partnerships.
26:8.0.1.1.1.0.6.140SECTION 1.469-11
     1.469-11 Applicability date and transition rules.
26:8.0.1.1.1.0.7SUBJGRP 7
  inventories
26:8.0.1.1.1.0.7.141SECTION 1.471-1
     1.471-1 Need for inventories.
26:8.0.1.1.1.0.7.142SECTION 1.471-2
     1.471-2 Valuation of inventories.
26:8.0.1.1.1.0.7.143SECTION 1.471-3
     1.471-3 Inventories at cost.
26:8.0.1.1.1.0.7.144SECTION 1.471-4
     1.471-4 Inventories at cost or market, whichever is lower.
26:8.0.1.1.1.0.7.145SECTION 1.471-5
     1.471-5 Inventories by dealers in securities.
26:8.0.1.1.1.0.7.146SECTION 1.471-6
     1.471-6 Inventories of livestock raisers and other farmers.
26:8.0.1.1.1.0.7.147SECTION 1.471-7
     1.471-7 Inventories of miners and manufacturers.
26:8.0.1.1.1.0.7.148SECTION 1.471-8
     1.471-8 Inventories of retail merchants.
26:8.0.1.1.1.0.7.149SECTION 1.471-9
     1.471-9 Inventories of acquiring corporations.
26:8.0.1.1.1.0.7.150SECTION 1.471-10
     1.471-10 Applicability of long-term contract methods.
26:8.0.1.1.1.0.7.151SECTION 1.471-11
     1.471-11 Inventories of manufacturers.
26:8.0.1.1.1.0.7.152SECTION 1.472-1
     1.472-1 Last-in, first-out inventories.
26:8.0.1.1.1.0.7.153SECTION 1.472-2
     1.472-2 Requirements incident to adoption and use of LIFO inventory method.
26:8.0.1.1.1.0.7.154SECTION 1.472-3
     1.472-3 Time and manner of making election.
26:8.0.1.1.1.0.7.155SECTION 1.472-4
     1.472-4 Adjustments to be made by taxpayer.
26:8.0.1.1.1.0.7.156SECTION 1.472-5
     1.472-5 Revocation of election.
26:8.0.1.1.1.0.7.157SECTION 1.472-6
     1.472-6 Change from LIFO inventory method.
26:8.0.1.1.1.0.7.158SECTION 1.472-7
     1.472-7 Inventories of acquiring corporations.
26:8.0.1.1.1.0.7.159SECTION 1.472-8
     1.472-8 Dollar-value method of pricing LIFO inventories.
26:8.0.1.1.1.0.7.160SECTION 1.475-0
     1.475-0 Table of contents.
26:8.0.1.1.1.0.7.161SECTION 1.475(a)-1 - 1.475(a)-2
     1.475(a)-1--1.475(a)-2 [Reserved]
26:8.0.1.1.1.0.7.162SECTION 1.475(a)-3
     1.475(a)-3 Acquisition by a dealer of a security with a substituted basis.
26:8.0.1.1.1.0.7.163SECTION 1.475(a)-4
     1.475(a)-4 Valuation safe harbor.
26:8.0.1.1.1.0.7.164SECTION 1.475(b)-1
     1.475(b)-1 Scope of exemptions from mark-to-market requirement.
26:8.0.1.1.1.0.7.165SECTION 1.475(b)-2
     1.475(b)-2 Exemptions - identification requirements.
26:8.0.1.1.1.0.7.166SECTION 1.475(b)-3
     1.475(b)-3 [Reserved]
26:8.0.1.1.1.0.7.167SECTION 1.475(c)-1
     1.475(c)-1 Definitions - dealer in securities.
26:8.0.1.1.1.0.7.168SECTION 1.475(c)-2
     1.475(c)-2 Definitions - security.
26:8.0.1.1.1.0.7.169SECTION 1.475(d)-1
     1.475(d)-1 Character of gain or loss.
26:8.0.1.1.1.0.7.170SECTION 1.475(g)-1
     1.475(g)-1 Effective dates.
26:8.0.1.1.1.0.8SUBJGRP 8
  Adjustments
26:8.0.1.1.1.0.8.171SECTION 1.481-1
     1.481-1 Adjustments in general.
26:8.0.1.1.1.0.8.172SECTION 1.481-2
     1.481-2 Limitation on tax.
26:8.0.1.1.1.0.8.173SECTION 1.481-3
     1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
26:8.0.1.1.1.0.8.174SECTION 1.481-4
     1.481-4 Adjustments taken into account with consent.
26:8.0.1.1.1.0.8.175SECTION 1.481-5
     1.481-5 Eligible terminated S corporation.
26:8.0.1.1.1.0.8.176SECTION 1.481-6
     1.481-6 Effective dates; applicability dates.
26:8.0.1.1.1.0.8.177SECTION 1.482-0
     1.482-0 Outline of regulations under section 482.
26:8.0.1.1.1.0.8.178SECTION 1.482-1
     1.482-1 Allocation of income and deductions among taxpayers.
26:8.0.1.1.1.0.8.179SECTION 1.482-1T
     1.482-1T Allocation of income and deductions among taxpayers (temporary).
26:8.0.1.1.1.0.8.180SECTION 1.482-2
     1.482-2 Determination of taxable income in specific situations.
26:8.0.1.1.1.0.8.181SECTION 1.482-3
     1.482-3 Methods to determine taxable income in connection with a transfer of tangible property.
26:8.0.1.1.1.0.8.182SECTION 1.482-4
     1.482-4 Methods to determine taxable income in connection with a transfer of intangible property.
26:8.0.1.1.1.0.8.183SECTION 1.482-5
     1.482-5 Comparable profits method.
26:8.0.1.1.1.0.8.184SECTION 1.482-6
     1.482-6 Profit split method.
26:8.0.1.1.1.0.8.185SECTION 1.482-7
     1.482-7 Methods to determine taxable income in connection with a cost sharing arrangement.
26:8.0.1.1.1.0.8.186SECTION 1.482-8
     1.482-8 Examples of the best method rule.
26:8.0.1.1.1.0.8.187SECTION 1.482-9
     1.482-9 Methods to determine taxable income in connection with a controlled services transaction.
26:8.0.1.1.1.0.8.188SECTION 1.483-1
     1.483-1 Interest on certain deferred payments.
26:8.0.1.1.1.0.8.189SECTION 1.483-2
     1.483-2 Unstated interest.
26:8.0.1.1.1.0.8.190SECTION 1.483-3
     1.483-3 Test rate of interest applicable to a contract.
26:8.0.1.1.1.0.8.191SECTION 1.483-4
     1.483-4 Contingent payments.
26:8.0.1.1.1.0.9SUBJGRP 9
  regulations applicable for taxable years beginning on or before april 21, 1993
26:8.0.1.1.1.0.9.192SECTION 1.482-1A
     1.482-1A Allocation of income and deductions among taxpayers.
26:8.0.1.1.1.0.9.193SECTION 1.482-2A
     1.482-2A Determination of taxable income in specific situations.
26:8.0.1.1.1.0.10SUBJGRP 10
  Regulations applicable on or before January 4, 2009.
26:8.0.1.1.1.0.10.194SECTION 1.482-7A
     1.482-7A Methods to determine taxable income in connection with a cost sharing arrangement.
26:8.0.1.1.1.0.10.195SECTION 1.484-1.500
     1.484-1.500 [Reserved]