Proposed Rule2024-31373
Source of Income From Cloud Transactions
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 14, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code. These proposed rules would generally affect taxpayers who earn gross income from engaging in cloud transactions.
Indexed from Federal Register on January 14, 2025.
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