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TREAS/IRS RIN: 1545-BR21 Publication ID: Spring 2025 
Title: Source of Income from Cloud Transactions  
Abstract:

This regulation will provide guidance for sourcing income from cloud transactions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 0861-19     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 0861    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/14/2025  90 FR 3075   
NPRM Comment Period End  04/14/2025 
Final Action  05/00/2026 
Additional Information: REG-107420-24 (NPRM) Drafter Attorney: Jacob Nava (202) 317-4432 Drafter Reviewer: Robert (Zeb) Kelley (202) 317-5447 Treasury Attorney: Natalie Punchak (202) 622-1479 INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM41 
Agency Contact:
Jacob Nava
Attorney
Department of the Treasury
1111 Constitution Avenue NW, Room 5550,
Washington, DC 20224
Phone:202 317-4432
Email: jacob.l.nava@irscounsel.treas.gov