Information Returns by Donees Relating to Qualified Intellectual Property Contributions
other · IRS · Rule · Published 2005-05-23 · Effective 2005-05-23 · 70 FR 29450
Document
Document number
05-10229
Federal Register citation
70 FR 29450
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-05-23
Effective date
2005-05-23
Treasury docket
TD 9206
Abstract
This document contains temporary regulations that provide guidance for the filing of information returns by donees relating to qualified intellectual property contributions. These temporary regulations affect donees receiving net income from qualified intellectual property contributions made after June 3, 2004. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.