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TREAS/IRS RIN: 1545-BM41 Publication ID: Spring 2015 
Title: Characterization of Certain Cloud Transactions 
Abstract:

This regulation will provide guidance for characterizing certain cloud computing and certain other transactions for purposes of Chapter 1, subchapter N of the Internal Revenue Code.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 0861-19     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2015 
Additional Information: REG-130700-14 Drafting attorney: Robert Z. Kelley (202) 317-6939 Reviewing attorney: Anne P. Shelburne (202) 317-6939 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kristina L. Novak
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:202 317-5480
Email: kristina.l.novak@irscounsel.treas.gov