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Proposed Rule2025-09981

Source of Income From Cloud Transactions; Hearing

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
June 3, 2025

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

This document provides a notice of public hearing on proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code.

Indexed from Federal Register on June 3, 2025.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.