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The best method for determining cost-sharing payments

September 30, 2002
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The US Internal Revenue Service has been putting forward the market capitalization approach as a tool for calculating buy-in payments for cost-sharing arrangements. Is this the best method? Jacqueline Doonan and Jessica Tien, Deloitte & Touche, San Francisco, have their doubts.

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FeatureSponsoredITR MagazineOctober 2002
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