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TREAS/IRS RIN: 1545-BM41 Publication ID: Fall 2022 
Title: 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.

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
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  03/00/2023 
Additional Information: 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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-6939