{"abstract":"This document contains proposed regulations implementing section 951A of the Internal Revenue Code. Section 951A was added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document also contains proposed regulations under sections 951, 1502, and 6038. These proposed regulations would affect United States shareholders of controlled foreign corporations.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2018/10/10/2018-20304.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"83 FR 51072","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by November 26, 2018.","disposition_notes":null,"docket_ids":["REG-104390-18"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":37,"comment_start_date":"2018-10-10","updated_at":"2023-03-01T02:53:50.543-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2018-0013-0002","allow_late_comments":null,"id":"IRS-2018-0013-0002","comment_end_date":"2018-11-27","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2018-0013","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18)"}],"document_number":"2018-20304","effective_on":null,"end_page":51111,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2018/10/10/2018-20304.xml","html_url":"https://www.federalregister.gov/documents/2018/10/10/2018-20304/guidance-related-to-section-951a-global-intangible-low-taxed-income","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-20304?publication_date=2018-10-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2018-10-10/2018-20304/mods.xml","not_received_for_publication":null,"page_length":40,"page_views":{"count":26057,"last_updated":"2026-10-25 10:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2018-10-10/pdf/2018-20304.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-20304.pdf?1538664318","publication_date":"2018-10-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2018/10/10/2018-20304.txt","regulation_id_number_info":{"1545-BO54":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BO54/guidance-related-to-section-951a-global-intangible-low-taxed-income-regulations-","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income Regulations)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BO54&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BO54"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO54/guidance-related-to-section-951a-global-intangible-low-taxed-income-regulations-","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income Regulations)"},"comments_count":37,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0013","supporting_documents_count":0,"docket_id":"IRS-2018-0013","document_id":"IRS-2018-0013-0002","regulation_id_number":"1545-BO54","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18)","checked_regulationsdotgov_at":"2023-03-01T07:53:49Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":51072,"subtype":null,"title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income)","toc_doc":"Global Intangible Low-Taxed Income","toc_subject":"Guidance:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":83}