IRS Releases Final Regulations under Section 250

On July 9, the Internal Revenue Services issued final regulations under section 250. Section 250 provides a deduction for both foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI). The final regulations address the documentation and substantiation requirements with respect to the deduction under section 250.

Read More: IRS Releases Final FDII, GILTI Deduction Regulations

Read More: Final Regulations

 Read More: Proposed Regulations


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