IRC Section 482: Federal tax regulations governing transfer pricing and cost sharing arrangements between related entities, essential for ensuring arm's length transactions in cost sharing agreements

Federal Acquisition Regulation (FAR): Comprehensive set of rules governing federal government procurement processes, relevant when cost sharing involves government contracts

Securities Exchange Act: Federal law regulating securities markets and protecting investors, applicable when public companies are involved in cost sharing arrangements

Antitrust Laws: Including Sherman Act and Clayton Act, ensuring cost sharing agreements don't create anti-competitive situations or violate market competition rules

IRS Cost Sharing Regulations: Treasury Regulation ยง 1.482-7 providing specific guidelines for cost sharing arrangements, including treatment of intangible development costs and documentation requirements

State Contract Laws: Various state-specific regulations governing contract formation, enforcement, and interpretation applicable to cost sharing agreements

Corporate Law Requirements: Regulations concerning corporate authority, fiduciary duties, and shareholder rights affecting cost sharing arrangements between corporate entities

GAAP and FASB Guidelines: Accounting standards and guidelines that determine how cost sharing arrangements should be recorded and reported in financial statements

International Tax Treaties: Agreements between countries governing tax treatment of cross-border cost sharing arrangements and preventing double taxation

Data Privacy Laws: State and federal regulations governing the sharing and protection of personal data that may be involved in cost sharing arrangements