Data / Federal rules / 2024-31372
Classification of Digital Content Transactions and Cloud Transactions
The Internal Revenue Service published this final rule in the Federal Register on January 14, 2025. It took effect on January 14, 2025.
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What the agency says
This document contains final regulations modifying the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. These final regulations also provide rules for the classification of cloud transactions. These rules apply for purposes of the international provisions of the Internal Revenue Code and generally affect taxpayers engaging in transactions involving digital content or cloud transactions.
Key facts
- Document number
- 2024-31372
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 14, 2025
- Takes effect
- January 14, 2025
- Dates
- Effective date: These regulations are effective on January 14, 2025.
- Docket
- TD 10022
- Regulation ID (RIN)
- 1545-BM41
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Significant
- Yes, under Executive Order 12866
- Pages
- 27
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.