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TREAS/IRS

RIN: 1545-BR21

Publication ID: Spring 2024

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: First time published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
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	09/00/2024

Additional Information: REG-107420-24 (NPRM) Drafter Attorney: Christopher Fulle (202) 317-5367 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: 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