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TREAS/IRS RIN: 1545-BQ19 Publication ID: 2026 
Title: Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies 
Abstract:

These regulations provide guidance on the extent to which section 263(a) of the Internal Revenue Code requires taxpayers to capitalize amounts paid to acquire, create, or enhance intangible assets. These regulations provide guidance regarding capitalized facilitative costs paid or incurred in transactions the treatment of which is reserved or not otherwise addressed in section 1.263(a)-5(g). The regulations are needed to provide certainty to taxpayers as to the treatment of those costs.

 
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 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.263(a)-0    26 CFR 1.263(a)-5    26 CFR 1.446-8   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 263    26 U.S.C. 446   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2026 
Additional Information: REG-127272-20 (NPRM) Drafter attorney: Alicia Lee-Won (202) 317-7003 Reviewer attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Heather Harman, (202) 622-2623, Dan Perinth, (202) 679-2039 CC: ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alicia Lee-Won
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave, NW, Room 4509,
Washington, DC 20224
Phone:202 317-7003
Fax:855 576-2336
Email: alicia.s.lee-won@irscounsel.treas.gov