Date: 2023-05-03
Links to Federal Register: HTML, PDF
Document Number: 2023-08843, RIN: 1545-BP55
Action: Notice of proposed rulemaking.
Abstract: This document contains proposed regulations that, in certain cases, would 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 proposed regulations would affect certain United States persons that previously transferred intangible property to a foreign corporation.
| Notable phrases | Frequency |
|---|---|
| u.s. transferor | 137 |
| transferee foreign corporation | 78 |
| qualified domestic person | 52 |
| adjusted basis in the intangible property | 17 |
| value of the intangible property | 7 |
| subsequent transfer of intangible property | 6 |
| former adjusted basis in the intangible | 5 |
| useful life of the intangible property | 5 |
| Reg. Cites | Frequency |
|---|---|
| 1.367(d)-1T(f)(1) | 11 |
| 1.367(d)-1(f)(4)(i) | 9 |
| 1.367(d)-1T | 8 |
| 1.6038b-1(d)(2)(iv) | 8 |
| 1.367(d)-1T(c)(2) | 7 |
| 1.367(d)-1T(h) | 7 |
| 1.367(d)-1T(c) | 7 |
| 1.904-4(f)(2)(vi)(d) | 6 |
| 1.954-1(c) | 5 |
| 1.367(d)-1T(e)(1) | 5 |
| 1.367(d)-1(f)(4)(i)(b) | 5 |
| 1.367(d)-1T(c)(1) | 5 |
| 1.367(d)-1T(d) | 4 |
| 1.367(d)-1(f)(3) | 4 |
| 1.367(d)-1T(g)(1) | 4 |
| 1.367(d)-1T(f)(3) | 4 |
| 1.904-4 | 4 |
| 1.882-4(b)(1) | 3 |
| 1.367(d)-1(c)(2)(ii) | 3 |
| Sec. Cites | Frequency |
|---|---|
| 367(d) | 102 |
| 367(d)(4) | 8 |
| 351 | 5 |
| 904(d) | 4 |
| 7701(a)(43) | 4 |
| 936(h)(3)(b) | 4 |
| 367(d)(2)(a) | 3 |
| 1361(a) | 3 |
| 992(a)(1) | 3 |
| 856(a) | 3 |
| 851(a) | 3 |
| 501(a) | 3 |
| 351(b) | 3 |
| 7701(a)(30) | 3 |
| 332 | 3 |
| 367(d)(2)(a)(ii)(I) | 2 |
Statistics
Number of pages: 14, words: 13,879, sentences: 536
Average words per sentence: 25