9570 Federal Register / Vol. 74, No. 42 / Thursday, March 5, 2009 / Rules and Regulations 

National Futures Association, the 

Disclosure Document for each trading 

program that it offers or that it intends 

to offer not less than 21 calendar days 

prior to the date the trading advisor first 

intends to deliver the Document to a 

prospective client in the trading 

program; and 

(2) The commodity trading advisor 

must electronically file with the 

National Futures Association, pursuant 

to the electronic filing procedures of the 

National Futures Association, the 

subsequent amendments to the 

Disclosure Document for each trading 

program that it offers or that it intends 

to offer within 21 calendar days of the 

date upon which the trading advisor 

first knows or has reason to know of the 

defect requiring the amendment. 

Issued in Washington, DC on February 27, 

2009 by the Commission. 

David A. Stawick, 

Secretary of the Commission. 

[FR Doc. E9–4740 Filed 3–4–09; 8:45 am] 

BILLING CODE 6351–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9441] 

RIN 1545–BI46 

Section 482: Methods To Determine 

Taxable Income in Connection With a 

Cost Sharing Arrangement; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final and 

temporary regulations. 

SUMMARY: This document contains 

corrections to final and temporary 

regulations (TD9441) that were 

published in the Federal Register on 

Monday, January 5, 2009 providing 

further guidance and clarification 

regarding methods under section 482 to 

determine taxable income in connection 

with a cost sharing arrangement in order 

to address issues that have arisen in 

administering the current regulations. 

The temporary regulations affect 

domestic and foreign entities that enter 

into cost sharing arrangements 

described in the temporary regulations. 

DATES: This correction is effective 

March 5, 2009, and is applicable on 

January 5, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Kenneth P. Christman, (202) 435–5265 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

that are the subject of this document are 

under sections 367 and 482 of the 

Internal Revenue Code. 

Need for Correction 

As published, final and temporary 

regulations (TD 9441), published 

Monday, January 5, 2009 (74 FR 340) , 

contains errors that may prove to be 

misleading and are in need of 

clarification. 

Correction of Publication 

PART 1—[CORRECTED] 

Accordingly, the publication of the 

final and temporary regulations (TD 

9441), which was the subject of FR Doc. 

E8–30715, is corrected as follows: 

1. On page 346, column 2, in the 

preamble, under the paragraph heading 

‘‘4. Acquisition Price and Market 

Capitalization Methods—Temp. Treas. 

Reg. § 1.482–7T(g)(5) and (6), third 

paragraph of the column, line 17, the 

language ‘‘PCT Payor’s, nonroutine 

contributions’’ is corrected to read ‘‘PCT 

Payee’s, nonroutine contributions’’. 

2. On page 347, column 1, in the 

preamble, the language of the paragraph 

heading ‘‘2. Contingent Payments— 

Temp. Treas. Reg. § 1.482–7T(h)(2)(iv) 

and (v)’’ is corrected to read ‘‘2. 

Contingent Payments—Temp. Treas. 

Reg. § 1.482–7T(h)(2)(iii) and (iv)’’. 

3. On page 348, column 2, in the 

preamble, under the paragraph heading 

‘‘Special Analyses’’, last paragraph of 

the column, line 13, the language 

‘‘preamble to the cross-reference notice 

of’’ is corrected to read ‘‘preamble to the 

cross-referenced notice of’’. 

4. On page 348, column 3, in the 

preamble, under the paragraph heading 

‘‘Drafting Information’’, second 

paragraph of the column, line 2, the 

language ‘‘proposed regulations is 

Kenneth P.’’ is corrected to read 

‘‘temporary regulations is Kenneth P.’’. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. E9–4656 Filed 3–4–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9441] 

RIN 1545–BI46 

Section 482: Methods To Determine 

Taxable Income in Connection With a 

Cost Sharing Arrangement; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final and temporary 

regulations (TD9441) that were 

published in the Federal Register on 

Monday, January 5, 2009 (74 FR 340) 

providing further guidance and 

clarification regarding methods under 

section 482 to determine taxable income 

in connection with a cost sharing 

arrangement in order to address issues 

that have arisen in administering the 

current regulations. The temporary 

regulations affect domestic and foreign 

entities that enter into cost sharing 

arrangements described in the 

temporary regulations. 

DATES: This correction is effective 

March 5, 2009, and is applicable on 

January 5, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Kenneth P. Christman, (202) 435–5265 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

that are the subject of this document are 

under sections 367 and 482 of the 

Internal Revenue Code. 

Need for Correction 

As published, final and temporary 

regulations (TD 9441) contains errors 

that may prove to be misleading and are 

in need of clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

■ Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 


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