Finanse publiczne · 23/12/2011

Use of Differential Income Stream as a Consideration in Assessing the Best Method

The Internal Revenue Service (IRS) has released temporary regulations that incorporate the differential income stream as a factor in evaluating the most cost-effective method for sharing costs in a partnership. These temporary regulations are part of a broader proposal to update the rules governing cost sharing arrangements, as outlined in a notice of proposed rulemaking published in the Federal Register.