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TREAS/IRS RIN: 1545-BO57 Publication ID: Spring 2019 
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 
EO 13771 Designation: Other 
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  12/00/2019 
Additional Information: REG-104360-18 Drafting attorney: Lindbergh U. Chatman (202) 317-6939 Reviewing attorney: Christopher J. Bello (202) 317-6939 Treasury attorney: Brenda Zent (202) 622-6894 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:
Ulysses L. Chatman
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4432
Email: lindbergh.u.chatman@irscounsel.treas.gov