# Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correction
> **IRS** · Correcting amendments. · Published 2019-04-10 · Effective 2019-04-10 · 84 FR 14260
## Document
- **Document number:** 2019-07012
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 14260
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2019/04/10/2019-07012/regulations-regarding-the-transition-tax-under-section-965-and-related-provisions-correction)
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