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IRSRulemakingIRS-2025-0004

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

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Information Technology Industry Council filings
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Information Technology Industry Council filed 1 comment on this docket between Apr 15, 2025 and Apr 15, 2025. 0 other organizations filed here. The comment window closed 406d ago.

What Information Technology Industry Council filed (1)

Apr 15, 2025· Comment from Information Technology Industry Council· IRS-2025-0004-0008

Filed on regulations.gov — full text not in the inline record.

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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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