Intangibles Under Sections 1060 and 338; Correction
other · IRS · Rule · Published 1997-03-28 · 62 FR 14821
Document
Document number
97-7945
Federal Register citation
62 FR 14821
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-03-28
Treasury docket
TD 8711
Abstract
This document contains a correction to final and temporary regulations (TD 8711) which were published in the Federal Register on Thursday, January 16, 1997 (62 FR 2267). The temporary regulations relate to the purchase price allocations in taxable asset acquisitions and deemed asset purchases.