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TREAS/IRS RIN: 1545-BO57 Publication ID: Fall 2022 
Title: Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property 

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: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
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
Action Date FR Cite
NPRM  11/00/2023 
Additional Information: REG-104360-18 (NPRM) Drafter attorney: Kathleen Arsenault (202) 317-4941 Reviewer attorney: Frank W. Dunham III (202) 317-6939 Treasury attorney: Chris Bello (202) 622-1762 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:
Kathleen Arsenault
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4941