# Section 367(d) Rules for Certain Repatriations of Intangible Property
> **IRS** · Final rule. · Published 2024-10-10 · Effective 2024-10-10 · 89 FR 82160
## Document
- **Document number:** 2024-23132
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 82160
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/10/10/2024-23132/section-367d-rules-for-certain-repatriations-of-intangible-property)
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