# Prop. Treas. Reg. § 1.861-19: 

Proposed regulation, not in force. REG-107420-24, 90 FR 3075, published 2025-01-14 <https://www.federalregister.gov/documents/2025/01/14/2024-31373/source-of-income-from-cloud-transactions>. Interprets 26 U.S.C. § 861.

Par. 2. Section 1.861-19, as added in a final rule published elsewhere in this issue of the Federal Register , effective January 14, 2025, is amended as follows: