On December 31, 2008, the IRS issued temporary regulations for cost sharing arrangements on shared development of intangible assets by related parties, to take effect for arrangements which are put in place from January 5, 2009.
On December 31, 2008, the IRS issued temporary regulations for cost sharing arrangements on shared development of intangible assets by related parties, to take effect for arrangements which are put in place from January 5, 2009.