Section 367(d) Rules for Certain Repatriations of Intangible Property
other · IRS · Rule · Published 2024-10-10 · Effective 2024-10-10 · 89 FR 82160
Document
Document number
2024-23132
Federal Register citation
89 FR 82160
CFR reference
26 CFR 1
Type
Rule
Action
Final rule.
Category
other
Sub-agency
IRS
Publication date
2024-10-10
Effective date
2024-10-10
Treasury docket
TD 9994
Abstract
This document contains final regulations that terminate the continued application of certain tax provisions arising from a previous transfer of intangible property to a foreign corporation when the intangible property is repatriated to certain United States persons. The final regulations affect certain United States persons that previously transferred intangible property to a foreign corporation.