Finanse publiczne · 01/03/2021
Proposed Collection; Comment Request for Regulation Project
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning adopted "aggregate treatment" with respect to income inclusion amounts arising from section 951A (the global intangible low tax income inclusion or GILTI) for partnerships.
Source: Federal Register — Department of the TreasuryOpen original release →