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TREAS/IRS | RIN: 1545-AY41 | Publication ID: Spring 2014 |
Title: Special Rules Relating to Transfers of Intangibles to Foreign Corporations | |
Abstract: The regulations will address the income tax consequences relating to the transfer of intangibles to foreign corporations. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 367 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106877-00 Drafting attorney: Ryan Bowen (202) 317-6937 Reviewing attorney: Robert B. Williams Jr. (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Ryan Bowen Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ryan.bowen@irscounsel.treas.gov |