Date: 2026-08-20
Links to Federal Register: HTML, PDF
Document Number: 2026-17019, RIN: 1545-BR85
Action: Notice of proposed rulemaking.
Abstract: This document contains proposed regulations under section 250 of the Internal Revenue Code (Code) that provide guidance on certain income of a domestic corporation that is excluded in the determination of deduction eligible income. This category of income consists of income and gain from the sale or other disposition of intangible property and any other property of a type that is subject to depreciation, amortization, or depletion. The proposed regulations would affect domestic corporations with foreign-derived deduction eligible income.
| Notable phrases | Frequency |
|---|---|
| excluded property sales income | 34 |
| gain from the sale | 18 |
| subject to the allowance for depreciation | 17 |
| sale(s) or other dispositions | 15 |
| subject to depreciation, amortization, or depletion | 8 |
| Reg. Cites | Frequency |
|---|---|
| 1.250(b)-1(h) | 5 |
| 1.250(b)-3(b)(11) | 5 |
| 1.861-18(c)(3) | 5 |
| 1.250(b)-1(h)(2)(iii) | 5 |
| 1.250(b)-1(c)(12) | 4 |
| 1.250(b)-1 | 3 |
| 1.250(b)-1(c)(15)(vii) | 3 |
| 1.250(b)-3 | 3 |
| 1.250-1 | 2 |
| 1.250(b)-4 | 2 |
| 1.250(b)-3(b)(16) | 2 |
| 1.250-0 | 2 |
| 1.861-18(f)(1) | 2 |
| 1.861-18 | 2 |
| 1.250(b)-1(h)(1)(i) | 2 |
| 1.250(b)-1(c)(13) | 1 |
| 1.250(b)-1(h)(4)(iv) | 1 |
| 1.250(b)-1(h)(4)(ii) | 1 |
| 1.861-18(a)(1) | 1 |
| 1.250(b)-4(d)(2)(iv)(b) | 1 |
| Sec. Cites | Frequency |
|---|---|
| 250 | 42 |
| 250(b)(3)(a)(i)(vii) | 27 |
| 167 | 16 |
| 250(b)(3)(a)(i)(vii)(bb) | 12 |
| 367(d) | 8 |
| 367(d)(4) | 6 |
| 250(b)(3)(a)(i) | 3 |
| 250(a)(1) | 3 |
| 250(b)(3)(a)(i)(vii)(aa) | 3 |
| 250(b)(5)(e) | 3 |
| 611 | 3 |
| 250(b)(1) | 2 |
| 250(b)(2)(e) | 2 |
| 7805(a) | 1 |
| 250(b)(3)(a) | 1 |
Statistics
Number of pages: 12, words: 11,160, sentences: 393
Average words per sentence: 28