Date: 2025-01-14
Links to Federal Register: HTML, PDF
Document Number: 2024-31373, RIN: 1545-BR21
Action: Notice of proposed rulemaking.
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. These proposed rules would generally affect taxpayers who earn gross income from engaging in cloud transactions.
| Notable phrases | Frequency |
|---|---|
| tangible property factor | 60 |
| within the united states | 36 |
| intangible property factor | 34 |
| research and experimentation personnel | 19 |
| employees whose primary function | 15 |
| without the united states | 10 |
| income from a cloud transaction | 10 |
| services performed in the united states | 10 |
| know or have reason to know | 4 |
| Reg. Cites | Frequency |
|---|---|
| 1.861-4(b)(2)(ii)(e) | 10 |
| 1.861-19(d)(3)(iii) | 3 |
| 1.861-19(d)(2)(i) | 3 |
| 1.861-19(d)(3)(i) | 2 |
| 1.861-19 | 2 |
| 1.168(b)-1(a)(4) | 2 |
| 1.861-19(d)(5) | 2 |
| 1.861-19(d)(2)(ii) | 2 |
| 1.861-18 | 2 |
| 1.861-19(d)(8) | 2 |
| 1.861-19(d)(2) | 2 |
| 1.861-19(d)(1) | 2 |
| 1.861-17(b) | 1 |
| 1.861-19(c)(1) | 1 |
| 1.861-19(d)(3)(ii) | 1 |
| 1.861-19(d)(3)(iv) | 1 |
| 1.861-19(d)(4)(i) | 1 |
| 1.861-19(d)(4)(iii) | 1 |
| 1.861-19(d)(7) | 1 |
| 1.861-19(d)(9) | 1 |
| Sec. Cites | Frequency |
|---|---|
| 168(g)(2) | 6 |
| 861(a)(3) | 4 |
| 267(b) | 2 |
| 174(b) | 2 |
| 174(a)(2)(b) | 2 |
| 179 | 2 |
| 168(k) | 2 |
| 7805(f) | 2 |
| 174(a)(2)(a) | 1 |
| 679 | 1 |
| 842 | 1 |
| 59A | 1 |
| 7805 | 1 |
| 202 | 1 |
| 601(6) | 1 |
| 7805(a) | 1 |
| 482 | 1 |
| 863(b)(1) | 1 |
Statistics
Number of pages: 11, words: 10,731, sentences: 305
Average words per sentence: 35