How the new temporary cost sharing regulations affect taxpayers
January 20, 2009
On December 31 2008, the IRS issued new cost sharing regulations in temporary and proposed form. Mark Bronson of Ceteris explains what taxpayers should be doing to comply with the new rules
These regulations (provided in temporary Treasury regulation 1.482-7T,) usher in major changes to the prior cost sharing regulations (as provided in Treasury regulation 1.482-7), most of which are in line with the changes put forth in the proposed cost sharing regulations issued back in August of 2005.
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