Proposed rule 2025-09981
Source of Income From Cloud Transactions; Hearing
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.
Source-supplied record
Document details
- Document number
- 2025-09981
- Published
- Jun 3, 2025
- Effective
- Not supplied
- Comments close
- Not supplied
- Federal Register citation
- 90 FR 23494
Docket identifiers
- REG-107420-24
CFR references
- Title 26, part 1