{"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.","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/2025/01/14/2024-31373.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"90 FR 3075","comment_url":"http://www.regulations.gov/commenton/IRS-2025-0004-0001","comments_close_on":"2025-04-14","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by April 14, 2025.","disposition_notes":null,"docket_ids":["REG-107420-24"],"dockets":[{"supporting_documents":[{"title":"Agenda_REG-107420-24","document_id":"IRS-2025-0004-0020"}],"agency_name":"IRS","documents":[{"comment_count":28,"comment_start_date":"2025-01-14","updated_at":"2025-08-08T01:56:04.411-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2025-0004-0001","allow_late_comments":true,"id":"IRS-2025-0004-0001","comment_end_date":"2025-04-15","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":1,"id":"IRS-2025-0004","title":"Source of Income From Cloud Transactions (REG-107420-24)"}],"document_number":"2024-31373","effective_on":null,"end_page":3085,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/01/14/2024-31373.xml","html_url":"https://www.federalregister.gov/documents/2025/01/14/2024-31373/source-of-income-from-cloud-transactions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-31373?publication_date=2025-01-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-01-14/2024-31373/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":1994,"last_updated":"2026-04-09 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2024-31373.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-31373.pdf?1736516721","publication_date":"2025-01-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/01/14/2024-31373.txt","regulation_id_number_info":{"1545-BR21":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BR21/source-of-income-from-cloud-transactions-","title":"Source of Income from Cloud Transactions ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BR21&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR21"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Agenda_REG-107420-24","document_id":"IRS-2025-0004-0020"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR21/source-of-income-from-cloud-transactions-","title":"Source of Income from Cloud Transactions "},"comments_count":28,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2025-0004","supporting_documents_count":1,"docket_id":"IRS-2025-0004","document_id":"IRS-2025-0004-0001","regulation_id_number":"1545-BR21","title":"Source of Income From Cloud Transactions (REG-107420-24)","checked_regulationsdotgov_at":"2025-08-09T08:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2025-0004-0001","significant":false,"signing_date":null,"start_page":3075,"subtype":null,"title":"Source of Income From Cloud Transactions","toc_doc":"Source of Income from Cloud Transactions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":90}