Data / Federal rules / 2024-23132
Section 367(d) Rules for Certain Repatriations of Intangible Property
The Internal Revenue Service published this final rule in the Federal Register on October 10, 2024. It took effect on October 10, 2024.
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What the agency says
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.
Key facts
- Document number
- 2024-23132
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 10, 2024
- Takes effect
- October 10, 2024
- Dates
- Effective date: These regulations are effective on October 10, 2024.
- Docket
- TD 9994
- Regulation ID (RIN)
- 1545-BP55
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 11
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in October 2024
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.