# Information Returns by Donees Relating to Qualified Intellectual Property Contributions
> **IRS** · Temporary regulations. · Published 2005-05-23 · Effective 2005-05-23 · 70 FR 29450
## Document
- **Document number:** 05-10229
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 29450
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/05/23/05-10229/information-returns-by-donees-relating-to-qualified-intellectual-property-contributions)
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