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

Activity

National Association of Manufacturers (NAM) filed 1 comment on this docket between Oct 6, 2026 and Oct 6, 2026. 1 other organizations filed here. The comment window closed 31d ago.

What National Association of Manufacturers (NAM) filed (1)

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.

• National Association of Manufacturers (NAM)THIS ORG

  1 filing · confidence 97%
• Coalition for American Innovationtrade assoc.

  1 filing · confidence 85%