1545-AY41 201910 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Special Rules Relating to Transfers of Intangibles to Foreign Corporations

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1 26 U.S.C. 367 26 U.S.C. 7805 No NPRM 09/00/2020 REG-106877-00 Drafting attorney: Robert B. Williams, Jr. (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL No No None No No No No Robert Williams Jr. B. Attorney 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 robert.williams@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224