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TREAS/IRS

RIN: 1545-BP55

Publication ID: Fall 2022

Title: 367(d) Termination Rule for Certain IP Repatriations
Abstract: These proposed regulations will provide a termination rule for deemed inclusions under section 367(d) for certain intangible property repatriations.
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
CFR Citation: 26 CFR 1.367(d)-1 26 CFC 1.367(d)-1T
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 367(d)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	01/00/2023

Additional Information: REG-124064-19 (NPRM) Drafter attorney: Chadwick Rowland (202) 317-5005 Reviewer attorney: Robert Williams (202) 317-5005 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL:B04
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No
Agency Contact: Chadwick Rowland Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20024 Phone:202 317-6937 Fax:202 317-4922 Email: chadwick.p.rowland@irscounsel.treas.gov