Internal Revenue Service September 29, 2020 – Federal Register Recent Federal Regulation Documents

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Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendment

Document Number: 2020-19333

Type: Rule

Date: 2020-09-29

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to Treasury Decision 9901, which was published in the Federal Register on Wednesday, July 15, 2020. The Treasury Decision provided guidance regarding the deduction for foreign derived intangible income (FDII) and global intangible low- taxed income (GILTI).

https://regulations.justia.com/regulations/fedreg/2020/09/29/2020-19333.html