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TREAS/IRS

RIN: 1545-BO14

Publication ID: Spring 2018

Title: Exception for Qualifying Foreign Goodwill and Going Concern Value
Abstract: Notice of Proposed Rulemaking pursuant to Executive Order 13789 and Notice 2017-38 to permit tax-free transfers of qualifying foreign goodwill and going concern value.
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: No	Unfunded Mandates: No
EO 13771 Designation: Deregulatory
CFR Citation: 26 CFR 1.367(a)-2
Legal Authority: 26 U.S.C. 367(a)(3) 26 U.S.C. 367(d) 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	06/00/2018

Additional Information: REG-132598-17 Drafting attorney: Kenneth Jeruchim (202) 317-6939 Reviewing attorney: Robert Williams, Jr. (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Kenneth A. Jeruchim Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Email: kenneth.a.jeruchim@irscounsel.treas.gov