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Classification of Digital Content Transactions and Cloud Transactions

tax-irs · IRS · Rule · Published 2025-01-14 · Effective 2025-01-14 · 90 FR 2977

Document

Document number
2024-31372
Federal Register citation
90 FR 2977
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2025-01-14
Effective date
2025-01-14
Treasury docket
TD 10022

Abstract

This document contains final regulations modifying the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. These final regulations also provide rules for the classification of cloud transactions. These rules apply for purposes of the international provisions of the Internal Revenue Code and generally affect taxpayers engaging in transactions involving digital content or cloud transactions.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown