For Tax Professionals  
REG-209709-94 February 19, 1997

Amortization of Intangible Property

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-209709-94] RIN 1545-AS77

TITLE: Amortization of Intangible Property

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking and notice of public hearing.

SUMMARY: This document contains proposed regulations relating to the amortization of certain intangible property. The proposed regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 (OBRA 93), and affect taxpayers who acquired intangible property after August 10, 1993, or made a retroactive election to apply OBRA 93 to intangibles acquired after July 25, 1991. This document also provides notice of a public hearing on the proposed regulations.

DATES: Comments must be received by April 16, 1997. Requests to appear and outlines of oral comments to be presented at the public hearing scheduled for May 15, 1997, must be received by April 24, 1997.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-209709-94), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG- 209709-94), Courier s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the Tax Regs option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at http:\\\prod\tax_regs\comments.html. The public hearing will be held in the Commissioner s Conference Room (Room 3313), Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, John Huffman at (202) 622-3110; concerning submissions and the hearing, Michael Slaughter at (202) 622-8452 (not toll-free numbers).

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