Skip to Content

Proposed Rule

Availability of Additional Guidance Under Section 965

Document Details

Information about this document as published in the Federal Register.

Document Statistics
Document page views are updated periodically throughout the day and are cumulative counts for this document including its time on Public Inspection. Counts are subject to sampling, reprocessing and revision (up or down) throughout the day.
Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of Proposed Rulemaking; notice of availability.

SUMMARY:

This document announces the availability of additional guidance regarding the transition tax under section 965 issued as Notice 2018-78.

DATES:

Notice 2018-78 was made available on the Internal Revenue Service (IRS) website on October 1, 2018, and will be published in the Internal Revenue Bulletin on October 15, 2018.

ADDRESSES:

Notice 2018-78 is available on the IRS website at https://www.irs.gov/​pub/​irs-drop/​n-18-78.pdf and at the Federal eRulemaking Portal at http://www.regulations.gov (under REG-104226-18).

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Leni C. Perkins at (202) 317-6934.

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

On August 9, 2018, the Department of the Treasury (“Treasury Department”) and the IRS published in the Federal Register (83 FR 39514) a notice of proposed rulemaking (REG-104226-18), which contained proposed §§ 1.962-1 and 1.962-2, 1.965-1 through 1.965-9, and 1.986(c)-1 (the “proposed regulations”). The proposed regulations relate to section 965 of the Internal Revenue Code. On October 1, 2018, the Treasury Department and the IRS issued Notice 2018-78, which contained additional guidance relating to section 965 and the proposed regulations. The notice was issued in advance of final regulations under section 965 due to the imminent filing deadlines that could otherwise apply to the forms and elections described therein.

Start Signature

Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

End Signature End Supplemental Information

[FR Doc. 2018-22022 Filed 10-9-18; 8:45 am]

BILLING CODE 4830-01-P