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TREAS/IRS RIN: 1545-BO57 Publication ID: Spring 2024 
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.

 
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
Timetable:
Action Date FR Cite
NPRM  05/00/2025 
Additional Information: REG-104360-18 (NPRM) Drafter attorney: Brad McCormack (202) 317-6939 Reviewer attorney: Robert Z. Kelley (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:
Brad McCormack
Senior Technical Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6911
Email: brad.mccormack@irscounsel.treas.gov