federal_register: 2018-20304

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2018-20304 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) Proposed Rule This document contains proposed regulations implementing section 951A of the Internal Revenue Code. Section 951A was added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document also contains proposed regulations under sections 951, 1502, and 6038. These proposed regulations would affect United States shareholders of controlled foreign corporations. 2018-10-10 2018 10 https://www.federalregister.gov/documents/2018/10/10/2018-20304/guidance-related-to-section-951a-global-intangible-low-taxed-income https://www.govinfo.gov/content/pkg/FR-2018-10-10/pdf/2018-20304.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations implementing section 951A of the Internal Revenue Code. Section 951A was added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document also contains...  

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