View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO57 | Publication ID: Spring 2018 |
Title: ●Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | |
Abstract:
Regulations clarifying the definition of intangible property and the relationship among the realistic alternatives and aggregation principles and the best method rule of the arm's length standard. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 482 26 U.S.C. 936 26 U.S.C. 367 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-104360-18 Drafting attorney: Frank W. Dunham (202) 317-6939 Reviewing attorney: Christopher J. Bello (202) 317-6939 Treasury attorney: Brenda Zent (202) 622-6894 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Frank W. Dunham III Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Fax:202 317-5480 Email: frank.w.dunham@irscounsel.treas.gov |