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TREAS/IRS RIN: 1545-AY41 Publication ID: Fall 2023 
Title: Special Rules Relating to Transfers of Intangibles to Foreign Corporations 
Abstract:

The regulations will address open issues with respect to the transfer of intangible property to foreign corporations, including basis consequences, and will revise the existing regulations for changes in law since 1986, including Notice 2012-39 and the TCJA.

 
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   
Legal Authority: 26 U.S.C. 367    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2024 
Additional Information: REG-106877-00 (NPRM) Drafter attorney: Brady Plastaras (202) 317-6937 Reviewer attorney: Robert B. 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:
Brady Plastaras
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4559,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: brady.plastaras@irscounsel.treas.gov