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REG-130700-14: Classification of Cloud Transactions and Transactions Involving Digital Content

Date: 2019-08-14
Links to Federal Register: HTML, PDF
Document Number: 2019-17425, RIN: 1545-BM41
Action: Notice of proposed rulemaking.

Abstract: This document contains proposed regulations regarding the classification of cloud transactions for purposes of the international provisions of the Internal Revenue Code. These proposed regulations also modify the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content.

Word frequency
Notable phrases   Frequency
digital content      112
on-demand network access      21
lease of property      13
computer program digital content      11
classified as (a|the) provision of services      11
software development platform      10
transactions involving digital content      9
non-de minimis right      9
transfer of a copyright right      9
protected by copyright law      8
significant economic or possessory interest      7
on-demand network access to computer hardware      6
installation onto the end-user's device      6
neither physical possession of nor control      5
location of download or installation      5
risk of substantially diminished receipts      5

Reg. Cites   Frequency
1.861-18      54
1.861-19      16
1.861-18(a)(3)      10
1.861-7(c)      8
1.861-18(f)(2)(ii)      6
1.446-1(e)      3
1.861-19(c)(2)      2
1.861-7      2
1.937-3      2

Sec. Cites   Frequency
7701(e)(1)      6
59A      4
446(e)      4
861      3
842      2
679      2
861(a)(6)      2
861(a)(4)      2

Authorities Referenced:


Statistics

Number of pages: 13, words: 14,538, sentences: 508
Average words per sentence: 28