Treasury Department Proposed Rule

2019-21034: Classification of Cloud Transactions and Transactions Involving Digital Content; Correction

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Summary

This document contains a correction to a notice of proposed rulemaking (REG-130700-14) that was published in the Federal Register on August 14, 2019. The proposed regulations relate to classification of cloud transactions for purposes of the international provisions of the Internal Revenue Code.

The agency’s own summary, as published.

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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