Data / Federal rules / 2026-17019
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
The Internal Revenue Service published this proposed rule in the Federal Register on August 20, 2026. Comments closed on October 5, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-17019
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 20, 2026
- Comments due
- October 5, 2026
- Dates
- Written or electronic comments must be received by October 5, 2026.
- Docket
- REG-117130-25
- Regulation ID (RIN)
- 1545-BR85
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 12
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in August 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.