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TREAS/IRS | RIN: 1545-BO57 | Publication ID: Spring 2019 |
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. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously 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 |
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Timetable:
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Additional Information: REG-104360-18 Drafting attorney: Lindbergh U. Chatman (202) 317-6939 Reviewing attorney: Christopher J. Bello (202) 317-6939 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL | |
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: Ulysses L. Chatman Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-4432 Email: lindbergh.u.chatman@irscounsel.treas.gov |