# Information Returns by Donees Relating to Qualified Intellectual Property Contributions
> **IRS** · Final regulations and removal of temporary regulations. · Published 2008-04-07 · Effective 2008-04-07 · 73 FR 18709
## Document
- **Document number:** E8-7223
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 18709
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/04/07/E8-7223/information-returns-by-donees-relating-to-qualified-intellectual-property-contributions)
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