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FR
Regulatory Information
2019_register
executive
2019-03-06
article
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
Part III
Proposed Rules
D09002ee1c1725a23
D09002ee1c1725adf
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations that provide guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income. This document also contains proposed regulations coordinating the deduction for foreign-derived intangible income and global intangible low-taxed income with other provisions in the Internal Revenue Code.
84 FR 8188
https://www.govinfo.gov/app/details/FR-2019-03-06/2019-03848
2019-03848
fr06mr19-26
RIN 1545-BO55
4830-01-P
REG-104464-18
https://www.govinfo.gov/app/details/FR-2019-03-06/2019-03848
https://www.govinfo.gov/content/pkg/FR-2019-03-06/html/2019-03848.htm
https://www.govinfo.gov/content/pkg/FR-2019-03-06/pdf/2019-03848.pdf
Income Taxes
Reporting and Recordkeeping Requirements
47 p.
8188
8234
84 FR 8188
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BO55
RIN 1545-BO55
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Federal Register Vol. 84, Issue
PRORULE
2019-03848
III
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-05-06
REG-104464-18
4830-01-P
2019-03848
Notice of proposed rulemaking.
This document contains proposed regulations that provide guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income. This document also contains proposed regulations coordinating the deduction for foreign-derived intangible income and global intangible low-taxed income with other provisions in the Internal Revenue Code.
Written or electronic comments and requests for a public hearing must be received by May 6, 2019.
Concerning proposed Sec. Sec. 1.250(a)-1 through 1.250(b)-6, 1.962-1, 1.6038-2, 1.6038-3, and 1.6038A-2, Kenneth Jeruchim at (202) 317-6939; concerning proposed Sec. Sec. 1.1502-12, 1.1502-13 and 1.1502-50, Michelle A. Monroy at (202) 317-5363 or Austin Diamond-Jones at (202) 317-6847; concerning submissions of comments and requests for a public hearing, Regina L. Johnson, (202) 317-6901 (not toll free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
,
http://tse.export.gov/EDB/SelectReports.aspx?DATA=ExporterDB
http://www.irs.gov
http://www.regulations.gov
https://www.federalregister.gov/documents/2018/10/01/2018-21288/proposed-collection-comment-request-for-regulation-project
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.irs.gov/forms-instructions
https://www.irs.gov/pub/irs-soi/d13315.pdf
https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=201808-1545-031
Federal Register
Vol. 84, no. 44
Office of the Federal Register, National Archives and Records Administration
2019-03-06
continuing
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274 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-03-06
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0042-1219
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https://www.govinfo.gov/app/details/FR-2019-03-06
https://www.govinfo.gov/content/pkg/FR-2019-03-06/pdf/FR-2019-03-06.pdf
https://www.govinfo.gov/content/pkg/FR-2019-03-06/xml/FR-2019-03-06.xml
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2019-03-06
2023-10-10
FR-2019-03-06
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FR
FR-2019-03-06
84
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