# Classification of Digital Content Transactions and Cloud Transactions
> **IRS** · Final regulations. · Published 2025-01-14 · Effective 2025-01-14 · 90 FR 2977
## Document
- **Document number:** 2024-31372
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 2977
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2025/01/14/2024-31372/classification-of-digital-content-transactions-and-cloud-transactions)
---
*AI Analytics · CC0 1.0*