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Internal Revenue Bulletin 2023-21 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-124064-19, page 857. Section 367(d) imposes deemed income inclusions on a United States person who transfers intangible property to a related foreign corporation in certain transactions. These proposed regulations, in certain cases, would terminate a United States person’s deemed income inclusions from a previous transfer of intangible property when the intangible property is subsequently repatriated to certain United States persons.

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▸Contents — Internal Revenue Bulletin 2023-21

Internal Revenue Bulletin 2023-21

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