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TREAS/IRS | RIN: 1545-BO14 | Publication ID: Fall 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. |
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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 |
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Timetable:
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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 |