2019-00619: Guidance Related to Section 951A (Global Intangible Low-Taxed Income); Hearing
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This document provides a notice of public hearing on proposed regulations relating to section 951A of the Internal Revenue Code, and added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017.
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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