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Treasury Regulations · 26 CFR Part 1

Regulations applicable on or before January 4, 2009. (§ 1.482-7A)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.482-7A Methods to determine taxable income in connection with a cost sharing arrangement.
  2. § 1.484-1.500 [Reserved]