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TREAS/IRS | RIN: 1545-AS77 | Publication ID: Fall 1996 |
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: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 PL 103-66 |
Timetable:
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Additional Information: REG-209709-94 (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 |