Department of the Treasury May 3, 2023 – Federal Register Recent Federal Regulation Documents

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Section 367(d) Rules for Certain Repatriations of Intangible Property

Document Number: 2023-08843

Type: Proposed Rule

Date: 2023-05-03

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations that, in certain cases, would terminate the continued application of certain tax provisions arising from a previous transfer of intangible property to a foreign corporation when the intangible property is repatriated to certain United States persons. The proposed regulations would affect certain United States persons that previously transferred intangible property to a foreign corporation.

https://regulations.justia.com/regulations/fedreg/2023/05/03/2023-08843.html

Notice of OFAC Sanctions Action

Document Number: 2023-09410

Type: Notice

Date: 2023-05-03

Agency: Department of the Treasury, Office of Foreign Assets Control

The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of one or more persons that have been placed on OFAC's Specially Designated Nationals and Blocked Persons List (SDN List) based on OFAC's determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these persons are blocked, and U.S. persons are generally prohibited from engaging in transactions with them.

https://regulations.justia.com/regulations/fedreg/2023/05/03/2023-09410.html