[Federal Register Volume 84, Number 191 (Wednesday, October 2, 2019)]
[Proposed Rules]
[Pages 52410-52411]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21034]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-130700-14]
RIN 1545-BM41


Classification of Cloud Transactions and Transactions Involving 
Digital Content; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-130700-14) that was published in the Federal Register 
on August 14, 2019. The proposed

[[Page 52411]]

regulations relate to classification of cloud transactions for purposes 
of the international provisions of the Internal Revenue Code.

DATES: Written or electronic comments and requests for a public hearing 
are still being accepted and must be received by November 12, 2019.

ADDRESSES: Submit electronic submissions via the Federal eRulemaking 
Portal at https://www.regulations.gov (indicate IRS and REG-130700-14) 
by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury Department) and 
the IRS will publish for public availability any comment received to 
its public docket, whether submitted electronically or in hard copy. 
Send hard copy submissions to CC:PA:LPD:PR (REG-130700-14), Room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
130700-14), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations 
Robert Z. Kelley, (202) 317-6939; concerning submissions of comments 
and requests for a public hearing, email or call Regina L. Johnson at 
[email protected] or (202) 317-6901 (not toll-free 
numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The proposed regulations that are the subject of this correction 
are under section 861 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-130700-14) 
contains errors which may prove to be misleading and need to be 
clarified.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-130700-14) that 
was the subject of FR Doc. 2019-17425, published at 84 FR 40317 (August 
14, 2019), is corrected to read as follows:
    1. On page 40320, first column, in the preamble, the sixteenth and 
seventeenth lines from the top of the second full paragraph, the 
language ``of time, whether or not the content is transferred in a 
physical medium.'' is corrected to read ``of time.''
    2. On page 40321, third column, in the preamble, the fourteenth 
line from the top of the second full paragraph, the language 
``licenses, and services, but there are'' is corrected to read, 
``licenses, leases, and services, but there are''.


Sec.  1.861-18  [Corrected]

0
3. On page 40324, in the table for Sec.  1.861-18, for the paragraph 
listed in ``Paragraph'' column, remove the language in the ``Remove'' 
column, and add in its place the language in the ``Add'' column.

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                    Paragraph                                 Remove                            Add
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                                                  * * * * * * *
(c)(3), second sentence                           the magnetic medium of a         any medium.
                                                   floppy disk, or in the main
                                                   memory or hard drive of a
                                                   computer, or in any other
                                                   medium.
 
                                                  * * * * * * *
----------------------------------------------------------------------------------------------------------------

Sec.  1.861-18  [Corrected]

0
4. On page 40324, second column, in Sec.  1.861-18, the seventh through 
ninth line from the top of paragraph (a)(3), the language ``passage of 
time, whether or not the content is transferred in a physical medium. 
For example, digital content'' is corrected to read ``passage of time. 
For example, digital content''.


Sec.  1.861-18  [Corrected]

0
5. On page 40325, third column, in Sec.  1.861-18, the second line of 
paragraph (i), the language ``to transactions involving the transfer 
of'' is corrected to read ``to transactions not subject to Sec.  1.861-
19 involving the transfer of''.

Crystal Pemberton,
Senior Federal Register Liaison, Publications and Regulations Branch, 
Legal Processing Division, Associate Chief Counsel, (Procedure and 
Administration).
[FR Doc. 2019-21034 Filed 10-1-19; 8:45 am]
BILLING CODE 4830-01-P