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TREAS/IRS | RIN: 1545-AS77 | Publication ID: Fall 1997 |
Title: Intangible Amortization | |
Abstract: Regulations under section 197 and section 167 relating to the amortization of goodwill and certain other intangibles. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final 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. ^PCC:DOM:P&SI ^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 |