dockets: IRS-2007-0112

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2007-0112 IRS PATENTED TRANSACTIONS Rulemaking 2014-03-10T19:27:52Z 0b0000648029506d Not Assigned These regulations propose to add the patented transactions category of reportable transactions to section 1.6011-4 of the Income Tax Regulations. A patented transaction is a transaction for which a taxpayer pays (directly or indirectly) a fee in any amount to a patent holder or the patent holder's agent for the legal right to use a tax planning method that is the subject of a patent. A patented transaction is also a transaction for which a taxpayer (the patent holder or the patent holder's agent) has the right to payment for another person's use of a tax planning method that is the subject of the patent.     ["PATENTED TRANSACTION", "REPORTABLE TRANSACTION"]       CC:PSI:B03 {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["PATENTED TRANSACTION", "REPORTABLE TRANSACTION"], "modifyDate": "2014-03-10T19:27:52Z", "dkAbstract": "These regulations propose to add the patented transactions category of reportable transactions to section 1.6011-4 of the Income Tax Regulations. A patented transaction is a transaction for which a taxpayer pays (directly or indirectly) a fee in any amount to a patent holder or the patent holder's agent for the legal right to use a tax planning method that is the subject of a patent. A patented transaction is also a transaction for which a taxpayer (the patent holder or the patent holder's agent) has the right to payment for another person's use of a tax planning method that is the subject of the patent. ", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "PATENTED TRANSACTIONS", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:PSI:B03", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648029506d"} single_get

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