Internal Revenue Service February 5, 2019 – Federal Register Recent Federal Regulation Documents

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Regulations Regarding the Transition Tax Under Section 965 and Related Provisions

Document Number: 2019-00265

Type: Rule

Date: 2019-02-05

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations implementing section 965 of the Internal Revenue Code (the ``Code''). Section 965 was amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document finalizes the proposed regulations published on August 9, 2018. The final regulations affect United States persons with direct or indirect ownership interests in certain foreign corporations.

https://regulations.justia.com/regulations/fedreg/2019/02/05/2019-00265.html