federal_register: 2018-16476

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2018-16476 Guidance Regarding the Transition Tax Under Section 965 and Related Provisions Proposed Rule This document contains proposed regulations implementing section 965 of the Internal Revenue Code ("Code") as amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. The proposed regulations would affect United States persons with direct or indirect ownership interests in certain foreign corporations. 2018-08-09 2018 8 https://www.federalregister.gov/documents/2018/08/09/2018-16476/guidance-regarding-the-transition-tax-under-section-965-and-related-provisions https://www.govinfo.gov/content/pkg/FR-2018-08-09/pdf/2018-16476.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations implementing section 965 of the Internal Revenue Code ("Code") as amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. The proposed regulations would affect United States persons with... 1545-BO51

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