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TREAS/IRS RIN: 1545-BA00 Publication ID: Fall 2003 
Title: Expenditures in Connection with the Creation of Intangible Assets 
Abstract: The regulations provide guidance on the treatment of costs incurred in connection with the creation of an intangible asset. 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 263   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/19/2002  67 FR 77701   
Final Action  12/00/2003    
Additional Information: REG-125638-01 Drafting attorney: Andrew J. Keyso, Jr. (202) 622-5020 Reviewing attorney: Robert Casey (202) 622-4950 Treasury attorney: Jodi Cohen (202) 622-0160 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Andrew J. Keyso Jr.
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-5020