Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 15 - Treatment of Repatriated Income 2017 (280-RICR-20-25-15)
Section 280-RICR-20-25-15.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 25 15.1
Current through September 18, 2024
These rules and regulations implement various provisions of R.I. Gen. Laws Title 44 as they relate to the treatment of accumulated foreign income deemed repatriated under the federal law commonly known as the Tax Cuts and Jobs Act (Pub. Laws 115-97) and as implemented in new 26 U.S.C. § 965. These sections outline the inclusion of 965 Income for Rhode Island purposes, the apportionment of 965 Income, and the application of certain deductions for purposes of the Rhode Island Business Corporation Tax.
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