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TREAS/IRS RIN: 1545-BI57 Publication ID: Spring 2009 
Title: ●Capitalization of Sales-Based Royalties Under Section 263A 
Abstract: This proposed rulemaking will request information and invite comments from the public on issues relating to the regulations under section 263A as they apply to sales-based royalty costs incurred by producers and resellers. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.263A-1    26 CFR 1.263A-2   
Legal Authority: 26 USC 263A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-149335-08 Drafting attorney: John R. Faron (202) 622-4930 Reviewing attorney: Martin Scully, Jr. (202) 622-4970 Treasury attorney: Brandon Carlton (202) 622-6865 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
John Roman Faron
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7005
Fax:202 622-0735
Email: john.r.faron@irscounsel.treas.gov