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TREAS/IRS RIN: 1545-BM41 Publication ID: Fall 2023 
Title: Characterization of Certain Cloud Transactions 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.861-19    26 CFR 1.861-18   
Legal Authority: 26 U.S.C. 861    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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 
Additional Information: REG-130700-14 (Final) 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Christopher E. Fulle
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-6939
Email: christopher.e.fulle@irscounsel.treas.gov