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Regulatory Information
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2019-04-02
article
Base Erosion and Anti-Abuse Tax
Part V
Proposed Rules
D09002ee1bdb7d3d9
D09002ee1bdb7d53a
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations that provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder. The proposed regulations would affect corporations with substantial gross receipts that make payments to foreign related parties. The proposed regulations under section 6038A would affect any reporting corporations within the meaning of section 6038A or 6038C.
83 FR 65956
https://www.govinfo.gov/app/details/FR-2018-12-21/2018-27391
2018-27391
fr21de18-39
RIN 1545-BO56
4830-01-P
https://www.govinfo.gov/app/details/FR-2018-12-21/2018-27391
https://www.govinfo.gov/content/pkg/FR-2018-12-21/html/2018-27391.htm
https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27391.pdf
Income Taxes
Reporting and Recordkeeping Requirements
42 p.
65956
65997
83 FR 65956
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BO56
RIN 1545-BO56
Base Erosion and Anti-Abuse Tax; Federal Register Vol. 83, Issue
PRORULE
2018-27391
V
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-02-19
4830-01-P
2018-27391
Notice of proposed rulemaking.
This document contains proposed regulations that provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder. The proposed regulations would affect corporations with substantial gross receipts that make payments to foreign related parties. The proposed regulations under section 6038A would affect any reporting corporations within the meaning of section 6038A or 6038C.
Written or electronic comments and requests for a public hearing must be received by February 19, 2019.
Concerning Sec. Sec. 1.59A-1 through 1.59A-10 of the proposed regulations, Sheila Ramaswamy or Karen Walny at (202) 317-6938; concerning the services cost method exception, L. Ulysses Chatman at (202) 317-6939; concerning Sec. Sec. 1.383-1, 1.1502-2, 1.1502-4, 1.1502-43, 1.1502-47, 1.1502-59A, 1.1502-100, and 1.6655-5 of the proposed regulations, Julie Wang at (202) 317-6975 or John P. Stemwedel at (202) 317-5024; concerning Sec. Sec. 1.6038A-1, 1.6038A-2, and 1.6038A-4 of the proposed regulations, Brad McCormack or Anand Desai at (202) 317-6939; concerning submissions of comments and requests for a public hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Base Erosion and Anti-Abuse Tax
,
http://www.irs.gov
https://apps.irs.gov/app/picklist/list/draftTaxForms.htm
https://www.federalregister.gov/documents/2018/10/09/2018-21846/proposed-collection-comment-request-for-forms-1065-1065-b-1066-1120-1120-c-1120-f-1120-h-1120-nd
https://www.federalregister.gov/documents/2018/10/30/2018-23644/agency-information-collection-activities-submission-for-omb-review-comment-request-multiple-irs
https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=201808-1545-031
www.regulations.gov
Federal Register
Vol. 83, no. 245
Office of the Federal Register, National Archives and Records Administration
2018-12-21
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603 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
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https://www.govinfo.gov/app/details/FR-2018-12-21
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0042-1219
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https://www.govinfo.gov/app/details/FR-2018-12-21
https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/FR-2018-12-21.pdf
https://www.govinfo.gov/content/pkg/FR-2018-12-21/xml/FR-2018-12-21.xml
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2019-04-02
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FR-2018-12-21
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