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

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.

Metadata

FieldValue
Federal Register2026-17019
AgenciesInternal Revenue Service, Treasury Department
Publication2026-08-20
Comment closes2026-10-05

Overview

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 o…

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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 depreciation, amortization, or depletion. The proposed regulations would affect domestic corporations with foreign-derived deduction eligible income.

CFA analysis and draft

No draft comment is stored for this docket in the current export.

Technical details
  • report_type: fr-proposed-rules
  • persona: all
  • Source field for draft body: comment_draft_markdown

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