New controlled participant.

New controlled participant. If a new controlled participant enters a qualified cost sharing arrangement and acquires any interest in the covered intangibles, then the new participant must pay an arm's length consideration, under the provisions of 1.4821 and 1.4824 through 1.4826, for such interest to each controlled participant from whom such interest was acquired.


26 CFR § 1.482-7A

Scoping language

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