United States Government Publishing Office
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FR
Regulatory Information
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2018-02-14
article
Treatment of Certain Transfers of Property to Foreign Corporations
Rules and Regulations
D09002ee1bdc00c81
D09002ee1bdc01669
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations relating to certain transfers of property by United States persons to foreign corporations. The final regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in nonrecognition transactions described in section 367 of the Internal Revenue Code (Code). The regulations also combine certain sections of the existing regulations under section 367(a) into a single section. This document also withdraws certain temporary regulations.
81 FR 91012
https://www.govinfo.gov/app/details/FR-2016-12-16/2016-29791
2016-29791
fr16de16-16
RIN 1545-BL87
4830-01-P
TD 9803
https://www.govinfo.gov/app/details/FR-2016-12-16/2016-29791
https://www.govinfo.gov/content/pkg/FR-2016-12-16/html/2016-29791.htm
https://www.govinfo.gov/content/pkg/FR-2016-12-16/pdf/2016-29791.pdf
Income Taxes
Reporting and Recordkeeping Requirements
21 p.
91012
91032
81 FR 91012
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BL87
RIN 1545-BL87
Treatment of Certain Transfers of Property to Foreign Corporations; Federal Register Vol. 81, Issue
RULE
2016-29791
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2016-12-16
TD 9803
4830-01-P
2016-29791
Final regulations.
This document contains final regulations relating to certain transfers of property by United States persons to foreign corporations. The final regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in nonrecognition transactions described in section 367 of the Internal Revenue Code (Code). The regulations also combine certain sections of the existing regulations under section 367(a) into a single section. This document also withdraws certain temporary regulations.
Effective date: These regulations are effective on December 16, 2016.
Ryan A. Bowen, (202) 317-6937 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Treatment of Certain Transfers of Property to Foreign Corporations
,
http://www.oceantomo.com/2015/03/04/2015-intangible-asset-market-value-study/
www.regulations.gov
Federal Register
Vol. 81, no. 242
Office of the Federal Register, National Archives and Records Administration
2016-12-16
continuing
daily
deposited
born digital
705 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2016-12-16
P0b002ee198681e3a
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr16de16
https://www.govinfo.gov/app/details/FR-2016-12-16
https://www.govinfo.gov/content/pkg/FR-2016-12-16/pdf/FR-2016-12-16.pdf
https://www.govinfo.gov/content/pkg/FR-2016-12-16/xml/FR-2016-12-16.xml
fdlp
90949
91642
DGPO
2018-02-14
2023-04-28
FR-2016-12-16
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eng
FR
FR-2016-12-16
81
242