Types of Property

ID:
UILC:
CCA_2018041614585720
6334.01-00
Number: 201818015
Release Date: 5/4/2018
From:
Sent: Monday, April 16, 2018 2:58:58 PM
To:
Cc:
Bcc:
Subject: internet domain names
Good afternoon.
I apologize—I almost forgot that I said I would send you an email confirming our discussion.
An internet domain name is intangible personal property for the purposes of
6334(e)(2)/6334(a)(13)(B)(ii).
If you would like to discuss this further, please let me know.