Collected Comments on Proposed Regs: FDII and GILTI Deductions

The IRS has scheduled a July 10 public hearing on proposed regulations (REG-104464-18) that provide guidance on the deduction for foreign-derived intangible income and global intangible low-taxed income under section 250.

Documents

The following documents are available from Tax Analysts:

• Comments from Goulston & Storrs PC.

• Comments from U.S. Chamber of Commerce.

• Comments from New York State Bar Association Section of Taxation.

• Comments from Covington & Burling LLP.

• Comments from Elliott Davis LLC.

• Comments from Scribner, Hall & Thompson LLP.

• Comments from Aerospace Industries Association.

• Comments from a CPA.

• Comments from United Airlines.

• Comments from Raytheon Co.

• Comments from Tax Executives Institute.

• Comments from National Foreign Trade Council.

• Comments from Baker McKenzie.

• Comments from American Forest & Paper Association.

• Comments from European Commission.

• Comments from InterDigital Inc.

• Comments from American Petroleum Institute.

• Comments from GlobalFoundries.

• Comments from United States Council for International Business.

• Comments from Information Technology Industry Council.

• Comments from Alliance for Competitive Taxation.

• Comments from McDermott Will & Emery.

• Comments from Owens Corning.

• Comments from ON Semiconductor Corp.

• Comments from an individual.

• Comments from Semiconductor Industry Association.

• Comments from Silicon Valley Tax Directors Group.

• Comments from Synopsys Inc.

• Comments from American Bar Association Section of Taxation.

• Comments from an individual.

• Comments from an energy group.