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TREAS/IRS RIN: 1545-BL53 Publication ID: Fall 2016 
Title: Computer Software Under Section 199 
Abstract:

Guidance relating to computer software under section 199.

 
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: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.199-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 199   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-109755-13 Drafting attorney: David A. Selig (202) 317-4137 Reviewing attorney: James A. Holmes (202) 317-4137 Treasury attorney: Ken Beck (202) 317-2844 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
David A. Selig
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5105,
Washington, DC 20224
Phone:202 317-5015
Fax:855 591-7868
Email: david.a.selig@irscounsel.treas.gov