{"abstract":"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.","action":"Final regulations.","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/2019/02/05/2019-00265.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 1838","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on February 5, 2019.","disposition_notes":null,"docket_ids":["TD 9846"],"dockets":[],"document_number":"2019-00265","effective_on":"2019-02-05","end_page":1915,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/02/05/2019-00265.xml","html_url":"https://www.federalregister.gov/documents/2019/02/05/2019-00265/regulations-regarding-the-transition-tax-under-section-965-and-related-provisions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-00265?publication_date=2019-02-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-02-05/2019-00265/mods.xml","not_received_for_publication":null,"page_length":78,"page_views":{"count":26135,"last_updated":"2026-10-25 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-02-05/pdf/2019-00265.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-00265.pdf?1549287920","publication_date":"2019-02-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/02/05/2019-00265.txt","regulation_id_number_info":{"1545-BO51":{"issue":"201810","html_url":"https://www.federalregister.gov/regulations/1545-BO51/rules-relating-to-section-965-transition-tax","title":"Rules Relating to Section 965 Transition Tax","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201810&RIN=1545-BO51&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BO51"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Notice 2018-78","document_id":"IRS-2018-0019-0086"},{"title":"Guidance  Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18)","document_id":"IRS-2018-0019-0016"},{"title":"Guidance  Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18)","document_id":"IRS-2018-0019-0015"},{"title":"Guidance  Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18)","document_id":"IRS-2018-0019-0014"},{"title":"Guidance  Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18)","document_id":"IRS-2018-0019-0013"},{"title":"Guidance  Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18)","document_id":"IRS-2018-0019-0011"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO51/rules-relating-to-section-965-transition-tax","title":"Rules Relating to Section 965 Transition Tax"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0019","supporting_documents_count":6,"docket_id":"IRS-2018-0019","regulation_id_number":"1545-BO51","title":"Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18])","checked_regulationsdotgov_at":"2019-02-25T11:00:18Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":1838,"subtype":null,"title":"Regulations Regarding the Transition Tax Under Section 965 and Related Provisions","toc_doc":"Regulations Regarding the Transition Tax Under Section 965 and Related Provisions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}