Information Returns by Donees Relating to Qualified Intellectual Property Contributions; Correction
other · IRS · Rule · Published 2005-06-23 · Effective 2005-05-23 · 70 FR 36345
Document
Document number
05-12384
Federal Register citation
70 FR 36345
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2005-06-23
Effective date
2005-05-23
Treasury docket
TD 9206
Abstract
This document contains a correction to temporary regulations (TD 9206) that was published in the Federal Register on Monday, May 23, 2005 (70 FR 29450) providing guidance for the filing of information returns by donees relating to qualified intellectual property contributions.