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TREAS/IRS | RIN: 1545-BM41 | Publication ID: Spring 2020 |
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. |
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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 |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 0861-19 26 CFR 0861-18 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 861 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130700-14 Drafting attorney: Robert Z. Kelley (202) 317-6939 Reviewing attorney: Joseph Dewald (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: 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 |