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TREAS/IRS RIN: 1545-BP55 Publication ID: Fall 2023 
Title: 367(d) Termination Rule for Certain IP Repatriations 
Abstract:

These final 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: Final 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  05/03/2023  88 FR 27819   
NPRM Comment Period End  07/03/2023 
Final Action  12/00/2023 
Additional Information: REG-124064-19 (Final) Drafter attorneys: Chadwick Rowland (202) 317-5005; Brittany N. Johnson (202) 317-5469 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, Room 4579,
Washington, DC 20024
Phone:202 317-5005
Fax:855 589-8671
Email: chadwick.p.rowland@irscounsel.treas.gov

Brittany N. Johnson
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-5469
Fax:855 589-8671
Email: brittany.n.johnson@irscounsel.treas.gov