{"abstract":"This document provides a notice of public hearing on proposed regulations relating to section 965 of the Internal Revenue Code as amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017.","action":"Proposed rule; notice of hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2018/10/15/2018-22345.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"83 FR 51906","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The public hearing is being held on Monday, October 22, 2018, at 10 a.m. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by Tuesday, October 16, 2018.","disposition_notes":null,"docket_ids":["REG-104266-18"],"dockets":[],"document_number":"2018-22345","effective_on":null,"end_page":51906,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2018/10/15/2018-22345.xml","html_url":"https://www.federalregister.gov/documents/2018/10/15/2018-22345/guidance-regarding-the-transition-tax-under-section-965-and-related-provisions-hearing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-22345?publication_date=2018-10-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2018-10-15/2018-22345/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":977,"last_updated":"2026-10-25 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2018-10-15/pdf/2018-22345.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-22345.pdf?1539348331","publication_date":"2018-10-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2018/10/15/2018-22345.txt","regulation_id_number_info":{"1545-BO12":{"issue":"202110","html_url":"https://www.federalregister.gov/regulations/1545-BO12/certain-non-government-attorneys-prohibited-from-participation-in-examination","title":"Certain Non-Government Attorneys Prohibited From Participation in Examination","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202110&RIN=1545-BO12&operation=OPERATION_EXPORT_XML","priority_category":"Routine and Frequent"}},"regulation_id_numbers":["1545-BO12"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2018-11-04T11:00:27Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":51906,"subtype":null,"title":"Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Hearing","toc_doc":"Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Hearing","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":83}