Date: 2024-10-10
Links to Federal Register: HTML, PDF
(Proposed Regulation: REG-124064-19 HTML, PDF)
Document Number: 2024-23132, RIN: 1545-BP55
Action: Final rule.
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.
Notable phrases | Frequency |
---|---|
intangible property | 112 |
ip | 73 |
u.s. transferor | 55 |
qualified domestic person | 49 |
adjusted basis | 30 |
subsequent transfer | 27 |
transferee foreign corporation | 24 |
gain recognized | 11 |
required adjustments | 10 |
fair market value | 9 |
earnings and profits | 8 |
related transactions | 8 |
transferred intangible property | 8 |
domestic person's adjusted basis | 6 |
Reg. Cites | Frequency |
---|---|
1.904-4(f)(2)(vi)(d) | 12 |
1.367(d)-1T | 8 |
1.367(d)-1T(e)(1) | 6 |
1.882-4(b)(1) | 5 |
1.367(d)-1(f)(4)(i)(a) | 5 |
1.960-1(c) | 5 |
1.954-1(c) | 5 |
1.367(d)-1(f)(5) | 5 |
1.367(d)-1T(f)(1) | 4 |
1.367(d)-1T(c) | 4 |
1.367(d)-1(f)(4)(iv) | 4 |
1.904-4(f)(2)(vi)(d)(4) | 4 |
1.904-4 | 4 |
1.367(d)-1T(h) | 4 |
1.367(d)-1T(g)(1) | 3 |
1.367(d)-1 | 3 |
1.367(d)-1T(c)(2) | 3 |
1.367(d)-1T(f)(1)(ii) | 3 |
1.6038b-1(d)(2)(iv) | 3 |
Sec. Cites | Frequency |
---|---|
367(d) | 70 |
311 | 7 |
7701(a)(43) | 3 |
367(d)(4) | 3 |
351 | 3 |
351(b) | 3 |
1361(a) | 3 |
851(a) | 2 |
904(d) | 2 |
856(a) | 2 |
992(a)(1) | 2 |
332 | 2 |
936(h)(3)(b) | 2 |
311(b) | 2 |
501(a) | 2 |
7805(f) | 2 |
951A | 2 |
162 | 2 |
Statistics
Number of pages: 11, words: 10,600, sentences: 440
Average words per sentence: 24