Federal Register: proposed rule

Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property

Federal Register published "Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property" on 2026-08-20. First seen on Kresmion 2026-10-26 18:24 UTC.

As of 2026-08-20. Source: www.federalregister.gov. Method and limitations.

The record

Publisher: Federal Register
Agency: Treasury Department; Internal Revenue Service
Source: Federal Register
Kind: Federal Register: proposed rule
Jurisdiction: United States
Topics: Other
Importance: Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
Published (source time): 2026-08-20 (the source gives a date only)
First seen on Kresmion: 2026-10-26 18:24 UTC

The original

Open the original on www.federalregister.gov

PDF (Federal Register)

Link not checked yet: one check due 2026-11-25 (the source published this record more than 7 days before Kresmion first saw it).

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

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.

The publisher's words, as published.

Federal Register document

Document number: 2026-17019
Document type: Proposed Rule
Status: Published

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Upstream: Federal Register

Kresmion, "Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property", data as of 2026-08-20, https://kresmion.com/record/1805. Upstream data: Federal Register.

Link to this data (HTML):

<a href="https://kresmion.com/record/1805">Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (Kresmion)</a>