Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (REG-117130-25)

2 organizations filed 2 public comments on Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (REG-117130-25), at the Internal Revenue Service. The comment window closed 31d ago.

Abstract

The proposed regulations would address the exclusion from deduction eligible income of income and gains from sales and other dispositions of (1) intangible property and (2) other property of a type subject to depreciation, amortization, or depletion by the seller, added to section 250 by the OBBBA.

Commenters (2)

• Coalition for American Innovationtrade assoc.

  1 filing · confidence 85%
• National Association of Manufacturers (NAM)trade assoc.

  1 filing · confidence 97%