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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.
Published
Jan 14, 2025
Comments Close
Apr 14, 2025
Citation
90 FR 3075
Agencies
2
Full text not available in our database.
View on Federal Register →Get a plain-English explanation of what this regulation does, which agencies are responsible, and how it affects existing rules.
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REG-107420-24
1545-BR21
26 CFR 1