Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
The comment period closed Oct 5, 2026.
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 deprec
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- Aug 20, 2026
Rule published
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
Treasury Department
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