IRC Section 482: Transfer Pricing regulations that govern how related companies price transactions between themselves, including cost sharing arrangements
Treasury Regulations ��1.482-7: Specific regulations addressing cost sharing arrangements between controlled entities, including methods for valuing intangible property
IRS Cost Sharing Regulations 2011: Final regulations providing detailed guidance on cost sharing arrangements, including platform contribution transactions and periodic adjustments
OECD Transfer Pricing Guidelines: International guidelines for transfer pricing that influence US practice, particularly for multinational cost sharing arrangements
State Corporate Laws: Laws governing corporate operations in specific states, including requirements for intercompany agreements
Delaware General Corporation Law: Specific corporate law framework if entities are Delaware corporations, affecting corporate governance aspects of cost sharing
Securities Exchange Act 1934: Federal law governing securities trading and public company obligations, relevant for public companies entering cost sharing agreements
Sarbanes-Oxley Act: Corporate governance and financial disclosure requirements affecting how public companies report and manage intercompany arrangements
Patent Act: Federal law governing patents, crucial for cost sharing agreements involving development of patentable technology
Copyright Act: Federal law protecting original works, relevant for cost sharing agreements involving copyrightable materials
Trade Secrets Act: Law protecting confidential business information, important for protecting shared intellectual property in cost sharing arrangements
GAAP Standards: Generally Accepted Accounting Principles governing how cost sharing arrangements should be recorded and reported
ASC 730: Accounting Standards Codification guidance specific to Research and Development Costs in cost sharing arrangements
Foreign Corrupt Practices Act: Anti-bribery law affecting international business transactions and record-keeping requirements
BEPS Guidelines: Base Erosion and Profit Shifting guidelines affecting how multinational enterprises structure their cost sharing arrangements
Sherman Act: Antitrust law preventing anticompetitive practices, relevant when cost sharing affects market competition
Clayton Act: Antitrust law supplementing the Sherman Act, particularly regarding mergers and interlocking directorates
Federal Trade Commission Act: Law prohibiting unfair methods of competition and deceptive practices, relevant for cost sharing impact on market competition
State Contract Laws: State-specific requirements for contract formation and enforcement, including Statute of Frauds provisions
