Treasury Department, Internal Revenue Service
This document contains a correction to a notice of proposed rulemaking (REG-104464-18) that was published in the Federal Register on Wednesday, March 6, 2019. The proposed regulations provided guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [REG-104464-18] RIN 1545-BO55 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG-104464-18) that was published in the Federal Register on Wednesday, March 6, 2019. The proposed regulations provided guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income. DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking at 84 FR 8188 (March 6, 2019) are still being accepted and must be received by May 6, 2019. FOR FURTHER INFORMATION CONTACT: Concerning proposed §§ 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 §§ 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). SUPPLEMENTARY INFORMATION: Background The proposed regulations that are the subject of this correction are under sections 250, 962, 1502, 6038, and 6038A of the Internal Revenue Code. Need for Correction As published, the proposed regulations contain errors which may prove to be misleading and nee…
Other Federal Register documents from the same docket.
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Hearing
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
Citation: 84 FR 14634
