This document contains a correction to T.D. 9088 (2003-42 I.R.B. 841 [68 FR 51171]), which was published in the Federal Register on August 26, 2003, that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.
The final regulations that are the subject of this correction are under section 482 of the Internal Revenue Code.
As published, the final regulations (T.D. 9088) contain an error which may prove to be misleading and is in need of clarification.
Accordingly, the publication of final regulations (T.D. 9088), which are the subject of FR Doc. 03-21355, is corrected as follows:
On page 51179, column 1, §1.482-7 (d)(2)(iii)(C), line 9 from the bottom of the paragraph, the language “paragraph (d)(2)(iii)(B)(2) of this section,” is corrected to read “paragraph (d)(2)(iii)(B)(4) of this section,”.
Cynthia E. Grigsby,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.