# Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
> **IRS** · Final regulations. · Published 2019-02-05 · Effective 2019-02-05 · 84 FR 1838
## Document
- **Document number:** 2019-00265
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 1838
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-02-05
- **Effective date:** 2019-02-05
- **Treasury docket:** TD 9846
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/02/05/2019-00265/regulations-regarding-the-transition-tax-under-section-965-and-related-provisions)
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