Internal Revenue Service April 11, 2019 – Federal Register Recent Federal Regulation Documents
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Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction
This document contains a correction to a notice of proposed rulemaking (REG-104464-18) that was published in the Federal Register on Wednesday, March 6, 2019. The proposed regulations provided guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income.
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