federal_register: 2018-27391
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018-27391 | Base Erosion and Anti-Abuse Tax | Proposed Rule | This document contains proposed regulations that provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder. The proposed regulations would affect corporations with substantial gross receipts that make payments to foreign related parties. The proposed regulations under section 6038A would affect any reporting corporations within the meaning of section 6038A or 6038C. | 2018-12-21 | 2018 | 12 | https://www.federalregister.gov/documents/2018/12/21/2018-27391/base-erosion-and-anti-abuse-tax | https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27391.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder. The proposed regulations would affect corporations with... |