Data / Federal rules / 2025-09981
Source of Income From Cloud Transactions; Hearing
The Internal Revenue Service published this proposed rule in the Federal Register on June 3, 2025.
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What the agency says
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.
Key facts
- Document number
- 2025-09981
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; notice of hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- June 3, 2025
- Dates
- The public hearing on these proposed rules has been scheduled for Thursday, July 17, 2025, at 10:00 a.m. Eastern Time (ET). The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by June 17, 2025. If no outlines are received by June 17, 2025, the public hearing will be cancelled.
- Docket
- REG-107420-24
- Regulation ID (RIN)
- 1545-BR21
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 2
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Everything from the Internal Revenue Service · Published in June 2025
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.