Internal Revenue Service March 6, 2019 – Federal Register Recent Federal Regulation Documents
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Base Erosion and Anti-Abuse Tax; Hearing
This document provides a notice of public hearing on proposed regulations to provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder.
Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Job Act; Correction
This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Friday, December 7, 2018. The proposed regulations relate to the determination of the foreign tax credit under the Internal Revenue Code.
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
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.
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