2024-31373. Source of Income From Cloud Transactions  

  • Paragraph Remove Add
    newly redesignated (e), first sentence paragraph (d) paragraph (e).
    newly redesignated (e)(2)(i), first sentence paragraph (d)(1)(i) paragraph (e)(1)(i).
    newly redesignated (e)(2)(ii), first sentence paragraph (d)(1) paragraph (e)(1).
    newly redesignated (e)(5)(i), first sentence paragraph (d)(4) paragraph (e)(4).
    newly redesignated (e)(6)(i), first sentence paragraph (d)(5)(i) paragraph (e)(5)(i).
    newly redesignated (e)(6)(ii)(A), first sentence paragraph (d)(5)(ii) paragraph (e)(5)(ii).
    newly redesignated (g), first sentence paragraph (e) paragraph (f).

Document Information

Published:
01/14/2025
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Notice of proposed rulemaking.
Document Number:
2024-31373
Dates:
Written or electronic comments and requests for a public hearing must be received by April 14, 2025.
Pages:
3075-3085 (11 pages)
Docket Numbers:
REG-107420-24
RINs:
1545-BR21: Source of Income from Cloud Transactions
RIN Links:
https://www.federalregister.gov/regulations/1545-BR21/source-of-income-from-cloud-transactions-
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2024-31373.pdf
CFR: (1)
26 CFR 1