United States Government Publishing Office
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United States
National Archives and Records Administration
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government publication
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FR
Regulatory Information
1997_register
executive
2010-09-24
article
Intangibles Under Sections 1060 and 338
Rules and Regulations
D09002ee1be02676b
D09002ee1be0267c8
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document amends the temporary regulations under sections 1060 and 338(b) of the Internal Revenue Code (Code) relating to purchase price allocations in taxable asset acquisitions and deemed asset purchases. The amendments revise the treatment of intangible assets in such acquisitions to take into account the enactment of section 197 by the Omnibus Budget Reconciliation Act of 1993. This document also makes conforming amendments to the final regulations under section 338. The regulations provide guidance regarding taxable asset acquisitions and deemed asset purchases resulting from elections under section 338. The text of the temporary regulations herein also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
62 FR 2267
https://www.govinfo.gov/app/details/FR-1997-01-16/97-656
97-656
fr16ja97-4
RIN 1545-AU82
4830-01-U
TD 8711
https://www.govinfo.gov/app/details/FR-1997-01-16/97-656
https://www.govinfo.gov/content/pkg/FR-1997-01-16/html/97-656.htm
https://www.govinfo.gov/content/pkg/FR-1997-01-16/pdf/97-656.pdf
9 p.
2267
2275
62 FR 2267
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AU82
RIN 1545-AU82
Intangibles Under Sections 1060 and 338; Federal Register Vol. 62, Issue
RULE
97-656
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1997-02-14
TD 8711
4830-01-U
97-656
Final and temporary regulations.
This document amends the temporary regulations under sections 1060 and 338(b) of the Internal Revenue Code (Code) relating to purchase price allocations in taxable asset acquisitions and deemed asset purchases. The amendments revise the treatment of intangible assets in such acquisitions to take into account the enactment of section 197 by the Omnibus Budget Reconciliation Act of 1993. This document also makes conforming amendments to the final regulations under section 338. The regulations provide guidance regarding taxable asset acquisitions and deemed asset purchases resulting from elections under section 338. The text of the temporary regulations herein also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
These regulations are effective February 14, 1997.
Brendan P. O'Hara, Office of Assistant Chief Counsel (Corporate), (202) 622-7530 (not a toll-free number).
Federal Register
Vol. 62, no. 11
Office of the Federal Register, National Archives and Records Administration
1997-01-16
continuing
daily
deposited
born digital
291 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1997-01-16
P0b002ee180a3efc6
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr16ja97
https://www.govinfo.gov/app/details/FR-1997-01-16
https://www.govinfo.gov/content/pkg/FR-1997-01-16/pdf/FR-1997-01-16.pdf
fdlp
2265
2546
DGPO
2010-09-24
2023-05-06
FR-1997-01-16
machine generated
eng
FR
FR-1997-01-16
62
11