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TREAS/IRS | RIN: 1545-BL53 | Publication ID: Spring 2016 |
Title: Computer Software Under Section 199 | |
Abstract:
Guidance relating to computer software under section 199. |
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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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.199-3 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 199 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-109755-13 Drafting attorney: David A. Selig (202) 317-4137 Reviewing attorney: James A. Holmes (202) 317-4137 Treasury attorney: Ken Beck (202) 317-2844 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: David A. Selig General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5105, Washington, DC 20224 Phone:202 317-5015 Fax:855 591-7868 Email: david.a.selig@irscounsel.treas.gov |