Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correction

tax-irs · IRS · Rule · Published 2019-04-10 · Effective 2019-04-10 · 84 FR 14260

Document

Document number: 2019-07012
Federal Register citation: 84 FR 14260
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 2019-04-10
Effective date: 2019-04-10
Treasury docket: TD 9846

Abstract

This document contains corrections to final regulations (TD 9846) that were published in the Federal Register on Tuesday, February 5, 2019 (84 FR 1838). The final regulations implement section 965 of the Internal Revenue Code (the "Code"). Section 965 was amended by the Tax Cuts and Job Act, which was enacted on December 22, 2017.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown