federal_register: 2019-27813
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019-27813 | Source of Income From Certain Sales of Personal Property | Proposed Rule | This document contains proposed regulations modifying the rules for determining the source of income from sales of inventory produced within the United States and sold without the United States or vice versa. These proposed regulations also contain new rules for determining the source of income from sales of personal property (including inventory) by nonresidents that are attributable to an office or other fixed place of business that the nonresident maintains in the United States. Finally, these proposed regulations modify certain rules for determining whether foreign source income is effectively connected with the conduct of a trade or business within the United States. | 2019-12-30 | 2019 | 12 | https://www.federalregister.gov/documents/2019/12/30/2019-27813/source-of-income-from-certain-sales-of-personal-property | https://www.govinfo.gov/content/pkg/FR-2019-12-30/pdf/2019-27813.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations modifying the rules for determining the source of income from sales of inventory produced within the United States and sold without the United States or vice versa. These proposed regulations also contain new... |