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TREAS/IRS RIN: 1545-AU70 Publication ID: Spring 1997 
Title: ●Classification of Certain Transactions Involving Computer Programs 
Abstract: Tax treatment of certain transactions involving the transfer of computer programs. Regulations will provide rules for classifying such transactions as sales, licenses, leases, or the provision of services or of know-how under certain international provisions of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  11/13/1996  61 FR 58152   
Hearing  03/19/1997  61 FR 58152   
Final Action  12/00/1997    
Additional Information: REG-251520-96 ^PDrafting attorney: William H. Morris (202) 622-3880. ^PDrafting attorney: Carol P. Tello (202) 622-3880. ^PReviewing attorney: Philip L. Garlett (202) 622-3880. ^PTreasury attorney: Bruce Cohen (202) 622-0871. ^PCC:INTL ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
William H. Morris
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3880