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TREAS/IRS

RIN: 1545-BI57

Publication ID: Fall 2010

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 and the regulations under section 471 as they apply to sales-based vendor allowances received by resellers.
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 263A    26 USC 471    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2010

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