{"abstract":"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.","action":"Proposed rule; notice of hearing.","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/2019/02/01/2019-00619.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 1014","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The public hearing is being held on Wednesday, February 13, 2019, at 10 a.m. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by Monday, February 11, 2019.","disposition_notes":null,"docket_ids":["REG-104390-18"],"dockets":[],"document_number":"2019-00619","effective_on":null,"end_page":1014,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/02/01/2019-00619.xml","html_url":"https://www.federalregister.gov/documents/2019/02/01/2019-00619/guidance-related-to-section-951a-global-intangible-low-taxed-income-hearing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-00619?publication_date=2019-02-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-02-01/2019-00619/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":1055,"last_updated":"2026-08-26 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-02-01/pdf/2019-00619.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-00619.pdf?1548796518","publication_date":"2019-02-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/02/01/2019-00619.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":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS_FRDOC_0001","supporting_documents_count":0,"docket_id":"IRS_FRDOC_0001","regulation_id_number":null,"title":"Agreements for Payment of Tax Liabilities in Installments.","checked_regulationsdotgov_at":"2019-02-21T11:00:18Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":1014,"subtype":null,"title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income); Hearing","toc_doc":"Global Intangible Low-Taxed Income","toc_subject":"Hearings:","topics":[],"type":"Proposed Rule","volume":84}