Home › CFR › Title 48 › Part 48 › §48.10448 CFR §48.104 — Sharing arrangements.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link[This section has no text of its own — its provisions are set out in § 48.104-1, § 48.104-2, § 48.104-3 and § 48.104-4.]