Transcription of [4830-01-p] DEPARTMENT OF THE TREASURY Internal …
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This document is scheduled to be published in the Federal Register on 03/06/2019 and available online at , and on [4830-01-p]. DEPARTMENT OF THE TREASURY . Internal Revenue Service 26 CFR Part 1. [REG-104464-18]. RIN 1545-BO55. Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income AGENCY: Internal Revenue Service (IRS), TREASURY . ACTION: Notice of proposed rulemaking. SUMMARY: 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. DATES: Written or electronic comments and requests for a public hearing must be received by [INSERT DATE 60 DAYS AFTER DATE OF PUBLICATION IN THE. FEDERAL REGISTER].
1 [4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-104464-18] RIN 1545-BO55 Deduction for Foreign-Derived Intangible Income and …
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