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TREAS/IRS RIN: 1545-AS77 Publication ID: Fall 1995 
Title: Intangible Amortization 
Abstract: An advance notice of proposed rulemaking invited written comments from the public on issues that the IRS may address in proposed regulations under section 197 and section 167, relating to the amortization of goodwill and certain other intangibles. This notice was intended to help develop guidance to assist taxpayers in applying the rules relating to section 197. Based on internal analysis of the written comments proposed regulations are now in development. 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    PL 103-66   
Timetable:
Action Date FR Cite
ANPRM  06/24/1994  59 FR 32670   
ANPRM Comment Period End  08/23/1994    
NPRM  10/00/1995    
Additional Information: PS-29-94 ^PDrafting attorney: John Huffman (202) 622-3110. ^PReviewing attorney: Susan Reaman (202) 622-3110. ^PTreasury attorney: John Parcell (202) 622-2578. ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
John Huffman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3110