Data / Federal rules / 2024-31373
Source of Income From Cloud Transactions
The Internal Revenue Service published this proposed rule in the Federal Register on January 14, 2025. Comments closed on April 14, 2025.
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What the agency says
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.
Key facts
- Document number
- 2024-31373
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 14, 2025
- Comments due
- April 14, 2025
- Dates
- Written or electronic comments and requests for a public hearing must be received by April 14, 2025.
- Docket
- REG-107420-24
- Regulation ID (RIN)
- 1545-BR21
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 11
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in January 2025
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