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TREAS/IRS RIN: 1545-AS77 Publication ID: Spring 2000 
Title: Intangible Asset 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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    PL 103-66   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  06/24/1994  59 FR 32670   
ANPRM Comment Period End  08/23/1994    
NPRM  01/16/1997  62 FR 2336   
Hearing  05/15/1997  62 FR 2336   
Final Action Completed by TD 8865  01/25/2000  65 FR 3820   
Additional Information: REG-209709-94 Drafting attorney: John Huffman (202) 622-3110 Reviewing attorney: Susan Reaman (202) 622-3040 Treasury attorney: John Parcell (202) 622-2578 CC:DOM:P&SI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
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