Information Returns by Donees Relating to Qualified Intellectual Property Contributions
other · IRS · Rule · Published 2008-04-07 · Effective 2008-04-07 · 73 FR 18709
Document
Document number
E8-7223
Federal Register citation
73 FR 18709
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2008-04-07
Effective date
2008-04-07
Treasury docket
TD 9392
Abstract
This document contains final regulations that provide guidance for filing information returns by donees relating to qualified intellectual property contributions. These final regulations reflect changes to the law made in 2004. The regulations affect donees receiving net income from qualified intellectual property contributions made after June 3, 2004.