IRSRulemakingIRS-2025-0004

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Source of Income From Cloud Transactions (REG-107420-24)

1 organizations filed 1 public comment on Source of Income From Cloud Transactions (REG-107420-24), at the Internal Revenue Service. The comment window closed 406d ago.

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Abstract

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.

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