← Treasury Federal Register rules

Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendments

tax-irs · IRS · Rule · Published 2020-10-28 · Effective 2020-10-28 · 85 FR 68249

Document

Document number
2020-21175
Federal Register citation
85 FR 68249
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2020-10-28
Effective date
2020-10-28
Treasury docket
TD 9901

Abstract

This document contains corrections to the Treasury Decision 9901, which was published in the Federal Register on Wednesday July 15, 2020. Treasury Decision 9901 contained final regulations that provide guidance regarding the deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) and for coordinating the deduction for FDII and GILTI with other provisions in the Internal Revenue Code.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown