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TREAS/IRS RIN: 1545-BF56 Publication ID: Spring 2007 
Title: Computer Software Under Section 199(c)(5)(B) 
Abstract: Guidance regarding the deduction for income attributable to domestic production activities under Section 199 as applied to the production of computer software. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 199    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/01/2006  71 FR 31128   
NPRM Comment Period End  08/30/2006    
Final Rule Completed by TD 9317   03/20/2007  72 FR 12969   
Additional Information: REG-111578-06 Drafting attorney: Lauren Ross Taylor (202) 622-3040 Reviewing attorney: Paul F. Handleman (202) 622-3040 Treasury attorney: Dennis Tingey (202) 622-1335 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Related RINs: Related to 1545-BE33 
Agency Contact:
Lauren R. Taylor
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 622-3040
Fax:202 622-4753
Email: lauren.r.taylor@irscounsel.treas.gov