1545-BM41 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Characterization of Certain Cloud Transactions

This regulation will provide guidance for characterizing certain cloud computing and certain other transactions (including computer programs and other digital content) for purposes of chapter 1, subchapter N of the Internal Revenue Code.

]]> Other Significant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.861-19 26 CFR 1.861-18 26 U.S.C. 861 26 U.S.C. 7805 No NPRM 08/14/2019 84 FR 40317 NPRM Comment Period End 11/12/2019 NPRM; Notice of Public Hearing (02/11/2020) 01/16/2020 85 FR 2676 Public Hearing: Outline Period End 01/31/2020 Final Action 12/00/2023 REG-130700-14 (NPRM) Drafter attorney: Christopher E. Fulle (202) 317-6939 Reviewer attorney: Robert Z. Kelley (202) 317-6939 Treasury attorney: James Wang (202) 622-2198 CC:INTL No None No No No Christopher Fulle E. Attorney 1545 Internal Revenue Service IRS 202 317-6939 christopher.e.fulle@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4579, Washington DC 20224